I voted for Cleveland.
They play no defense at all, it would be a quick sweep of the Cavs. Z can't handle Shaq. Haslem can contain Gooden. EJ would be guarding LBJ, and as long as you don't let someone else go for 20 pts, the Cavs lose. They have no answer to Wade, and DJ wouldn't have trouble guarding their PGs.
In order of preference, after the cavs:
1.Orlando
2a.Philly
2b.New Jersey
4.Indiana
Although playing Indiana, revenge for last year and ending Reggie Miller's career would also be a nice start. (Sorry, but I've never liked Reggie except for when he played the Knicks, so I would like to see the Heat put the last nail in his career)