But he's also familar with Erik Spoelstra, who was an assistant under Kerr (and now elevated to the top job) and who was also James's coach when James won the same number of titles in Miami (two) in just four seasons as he has won in 18 total seasons in either of his other two places.

And over time, James has been increasingly appreciative of Spoelstra; what the coach contributed to the Big 3 era's overall success, and also what he has evolved into since, widely regarded as one of the best in the league.

That's not the only reason a Miami Heat reprisal makes sense, however.

Here are 5 others, beyond no state tax and better weather, with Miami likely able to pay James at least as much as the Warriors, with a little maneuvering:

1. Comfortable surroundings

Does James really want to start over completely somewhere else? If he returns to the Heat, he will know virtually everyone in the building and how they do everything, since few ever leave the organization. No surprises; odds are that this time Pat Riley would let him have all the chocolate chip cookies he desires. He also knows the city; that was never the problem, since all accounts suggested he enjoyed that part of the Heat experience. He had plenty of business opportunities brewing in South Florida when he left for Cleveland in 2014 -- all of which could be resumed or expanded. Plus, he knows that Heat can do a retirement year right; he watched them execute The Last Dance for his buddy Dwyane Wade. Does it make more sense for James to be celebrated around the NBA while visiting with Miami, a team with which he reached the pinnacle twice, or with some team that he's oddly ending with, one that was actually a nemesis during much of his career (even if he did beat the Warriors with Cleveland in 2016)?

2. Um, Giannis... and Bam

Way back in 2013, when Giannis Antetokounmpo was a raw, skinny, somewhat scared rookie, James and the Big (bad) Three would toy with the Bucks in their matchups. But the talent was evident in Milwaukee's No. 34. James has watched Giannis grow into a monster and a champion over the course of his own career, and the mutual respect has been increasingly evident over time, with Giannis even exchanging jerseys during a visit to Los Angeles last season and gushing over all James has given to the game. Yes, LeBron has that with Steph too. But in Miami, it's more than just Giannis; James has been openly admiring of all Bam Adebayo brings on and off the court, and they clearly bonded in the Olympics. With Draymond Green's status in Golden State in some doubt, there may actually be more superfriends in Miami.

3. The role is better in Miami

As James has aged, his game has changed some. But one thing he's never especially enjoyed doing -- and would make clear during his Miami Heat run whenever Spoelstra had him guarding brutes like Indiana's David West -- is bang. And wouldn't he be doing that more in Golden State, as a frontcourt complement to Curry, rather than as the "point guard" on a squad with Antetokounmpo and Adebayo up front? Defensively, he'd also be covering more for Curry, who is seven years older than Giannis, and was never that strong on that end when he was significantly younger. Sure, Curry's gravity would get James open lanes and shots. But the overall burden would likely be less with the Heat.

4. The Conference

Yes, the New York Knicks just won the title, and much credit to them for the dominant way they did so, first stomping the East prior to the NBA Finals and then stunning San Antonio with a series of comebacks. So this is no disrespect to the Knicks or the rest of the conference, which does appear to have at least 10 teams with a chance to win more than 45 games next season. But the two scariest teams in the NBA, in terms of front line talent such as Shai Gilgeous-Alexander and Victor Wembanyama as well as loaded draft pick ledgers, are still out West. Does James really think he can get past the Spurs and Thunder from Golden State? Or does he have a better shot with Bam and Giannis in the East? He has seen the Heat build around stars before. They did it around him. They can again.

5. The Bronny Factor

What's the best developmental organization in the NBA, as proven by all the undrafted players who became contributors at home or elsewhere? If it's not Miami, the Heat are certainly in the top five. James knows this. He knows that Spoelstra has a teaching staff. (He also may know that the Warriors aren't exactly known for developing and playing young players). Who better to fine-tune his son's game and turn him into a 3-and-D rotation guy than Spoelstra? James has made it clear that Bronny's growth is paramount to him. Miami, once again, for that reason and others, is the ideal fit.

Ethan has covered all major sports -- in South Florida and beyond -- since 1996 and is one of the longest-tenured fully credentialed members of the Miami Heat. He has covered, in total, more than 30 NBA Finals, Super Bowls, World Series and Stanley Cup Finals. After working full-time for the Miami Herald, South Florida Sun-Sentinel, Palm Beach Post, Bleacher Report and several other outlets, he founded the Five Reasons Sports Network in 2019 and began hosting the Five on the Floor podcast as part of that network. The podcast is regularly among the most downloaded one-team focused NBA podcasts in the nation, and the network is the largest independent sports outlet in South Florida, by views, listens and social media reach. He has a B.A. from The Johns Hopkins University and an M.S. from Columbia University. TWITTER: @EthanJSkolnick and @5ReasonsSports EMAIL: [email protected]