Boston guard Marcus Smart, considered a candidate for defensive player of the year, will have his hands full when guarding Kyrie Irving in the Celtics’ first-round series against the Nets. Steven Senne/Associated Press

When the Boston Celtics opted not to sit their star players in Sunday’s regular season finale against Memphis, it sent a message to the rest of the Eastern Conference.

Who Boston played in the first round of the playoffs wasn’t important. The focus was on locking up that No. 2 seed, securing home court advantage for at least the first two rounds of the playoffs, and continuing to prove that they are a true title contender.

Despite the recent absence of starting big man and defensive anchor Robert Williams, the Celtics have been arguably the league’s best team in 2022. Since Jan.1 Boston is 34-12 – behind only Phoenix (37-10) and Dallas (35-12) – to go with the league’s best defensive rating at 106.9 (tied with Golden State).

The swift in-season turnaround under Coach Ime Udoka has been nothing short of spectacular. Their reward? A first-round matchup with the ever-imposing Brooklyn Nets starting Sunday afternoon. But it’s not hyperbole to say that this could be the most competitive 2-7 playoff matchup in NBA history. It’s the Celtics against the Nets and two of the all-time great scorers in postseason history in Kevin Durant and Kyrie Irving.

It’s similar to last year’s Suns-Lakers matchup in which the dominant Suns faced off against LeBron James, Anthony Davis, and a Lakers team that struggled in the regular season due to injuries – similar in that sense to what Brooklyn went through.

Will the Celtics prevail like the Suns did a year ago? Sure, they won the season series, 3-1. But in two of those games, Irving wasn’t playing because of New York vaccine mandates. And in another, James Harden was still in Brooklyn. The only game that featured all current players was in early March, when Jayson Tatum needed 54 points to help the Celtics to a 126-120 victory at home.

Durant had 37 and Irving had 18 – but something clicked for the latter. Following his 18 points, Irving finished the season averaging 30.8 points.

Irving is a generational talent, but against Boston he’ll have line up against defensive player of the year candidate Marcus Smart, with fellow defensive specialist Derrick White taking his turn on Irving at times as well.

WHILE KYRIE Irving said he hopes Boston fans can move past his time in Boston, where he played from 2017-19, he isn’t exactly helping his cause.

The last time he was in Boston, when the Celtics beat the Nets 126-120, Irving called Celtics fans the “scorned girlfriend that just wants an explanation on why I left but still hoping for a text back.”

Then there’s last season’s first-round series where Irving stepped on “Lucky” the Leprechaun while a fan also threw a water bottle at him after Game 4.

“All is fair in competition,” Irving said Friday when asked about stepping on “Lucky.”

“When emotions are running high, anything can happen. I think I just want to go in there with the poise and composure, and just not pay attention to any of the extra noise. I can speak on so many different things, but I’m going to choose not to.”