In 2008, in the city of New Orleans, Ray Allen lost out to LeBron James despite a masterful game. James won MVP, but Allen, in 11 fewer minutes, yielded 28 points and 5 three-point makes on 10 of 14 from the field.
In contrast to James' 0.1 win shares and 29.5 PER, Allen added 0.2 win shares with a PER of 50.5. The East won the contest 134 to 128.