MIAMI — Observations and other notes of interest from Monday night’s 102-88 NBA playoff loss to the Boston Celtics: – Yes, this is about the Celtics. – Whose depth of talent is such that even Derrick White can be a leading man. – Whose depth of talent is such that they can survive a calf injury to Kristaps Porzingis. – And, yes, this also is about the Heat’s shorthanded roster, as Jimmy Butler and Terry Rozier continue to look on from the bench in street clothes. – But it also is about the Heat reducing their odds because of their approach to the regular season. – With one more win, the opening-round opponent could have been the Cleveland Cavaliers. – With two more regular-season wins, there could have been homecourt advantage in the opening round. – Instead there is this desperation. – With Wednesday in Boston looming as their expiration date for 2023-24. – It didn’t have to be this way. – No, not this series. – Against the Celtics it always was going to end this way. – But there could have been another path. – A path created by not minimizing the first 82. – The Heat again opened with Bam Adebayo, Nikola Jovic, Jaime Jaquez Jr., Caleb Martin and Tyler Herro. – That was with Butler, Rozier and Josh Richardson again out. – Of having to endure in the ongoing absences of Butler (knee) and Rozier (back), Heat coach Erik Spoelstra said, “I think we’re probably better suited for that than most.