Win Shares: 5.39
Dirk Nowitzki was and has never been on the same level as Jordan and James. However, his 2006 playoff performance gets overlooked for that reason. In 23 games, Nowitzki averaged 27.0 points and 11.7 rebounds -- good enough for a PER of 26.8 and 3.8 offensive win shares.
What this wasn't good enough for was a championship. This was the year that Wade and Heat proved too much for the Mavericks.