ESPN.com - NBA - Nowitzki set to be named MVP The MVP award is for the regular season, but do you think the Mav's playoff collapse should enter into the equation? Apparently 65% of the 192,416 fans who voted on the ESPN.com poll think it should. Only 35% of the voters felt that he deserves the award. Even Texas, clearly still bitter about the early exit, voted 51% No. What do you think? Does Dirk deserve the MVP award? Should playoff performance be a factor? Should the winner be announced in the middle of the playoffs?