Under Don Nelson, the 2003 Dallas Mavericks posted a nERD of 73.3 in 60 regular season wins. They led the league with 103.0 points per game and an offensive rating of 110.7 points per 100 possessions.
Steve Nash and Dirk Nowitzki teamed up for 42.8 points and 10.3 assists per game. As elite as they and their offense was, it wasn't enough to seal the deal in the postseason. The Mavs lost to the Spurs in the Western Conference Finals.