ESPN analyst Jeff Van Gundy: “What is Jameer Nelson thinking they’re going to do? … the players’ IQ always astounds me, not knowing the time, score and situation … what are you doing behind the 3-point line?”

Orlando coach Stan Van Gundy: “We thought 11 seconds was too early, especially the way we were shooting free throws. In retrospect, we gave [Fisher] too much space to shoot the ball. We played like we were trying to protect a layup. We just didn’t play Derek Fisher. Yes, I regret it now [not fouling]. … That play will haunt me forever.”

So we can’t crucify Jameer Nelson for not fouling with less than 10 seconds to play, though anyone watching last night certainly wished he had. Not seen on that video: Dwight Howard (16 points, 21 rebounds, 9 blocks) bricking two free throws just before the inbounds pass. All he needed was one to ice the game. The Magic sharted away a 5-point lead with less than a minute to go.

Devastating. Choke? (We’ll thought so last night; feel different having heard SVG’s no-foul strategy.)

Is there anything else to talk about? The series is over. You’re not winning three in a row from LA, including two on the road. Unless Kobe was lost to injury, that’s not happening. Remember when LeBron missed that 40-footer at the end of game four in the Eastern Conference semis? The Cavs went down 3-1 but it didn’t totally feel like the Cavs were done.

They were.

So are the Magic.

When Kobe’s supporting cast is dissected Sunday night after the Lakers sew up the series (or Tuesday), keep these two things in the back of your mind: The career clutchness and playoff experience of Derek Fisher, and how much money Trevor Ariza earns this summer.

If you’re a GM, and you’ve got Ariza, Hedo, and Lamar Odom all asking you for 4-year deals in July, who are you more likely to give your money to? Two of the guys will be 30 or older early next season; the other is rangy, defensive hawk who, when Kobe (32-8-7; close to our prediction of 30-8-8) needed a wingman in the third quarter with the Lakers trailing by 12, erupted for 13 points.

So Phil’s going to surpass Red’s record for Championships and Kobe’s going to get No. 4. But it was damn close to being 2-2.