LAL, Boston, New Orleans, San Antonio, Detroit. Houston could be but I won't put them in until they prove it.
Rockets can be if healthy. Celtics,Cavs, and Heat will be the elite in the east Lakers, Hornets, and Jazz along with a healthy rockets team in the west.........
I'm not too sure about San Antonio. This team is finally slowing down. Even though Ginobili and Parker are still young, this team's veterans are getting old and I don't think this team's experience can beat great talents in Lakers/Hornets/Rockets in the west. I'd take Jazz over them. Lakers/Hornets/Rockets/Jazz will most likely be top 4 in the west. Celtics/Pistons/Cavs/Heat could be possible top 4. Anyone can win it this year, lots of talent.
Udoka is pretty good, Mason is a decent bench player too. Kurt Thomas comes off the bench. The decrepit Mike Finley.' Not amazing by any means, but more than serviceable
I'd take Toronto and Orlando over Miami, easily, maybe even Philly. As for the Spurs, like the Pistons, they're still elite until they prove otherwise. Hornets, Lakers, Celtics are the only other three teams I can think of that deserve that title.
I think the only elite teams will be the Lakers, Celtics and Hornets. If the Spurs and Rockets can stay healthy, they'll be right there too.