Erik Spoelstra paused to consider the question, whether, at 33, this has been Jimmy Butler’s best season. But once Spoelstra took stock of the moment, particularly with Butler sitting out Sunday’s regular-season finale against the visiting Orlando Magic, the Heat coach had no trouble offering a fitting closing statement. “The way he’s played this year, for sure, is definitely at an All-NBA level, without a doubt,” Spoelstra said.