OH wow. OK, losing solves nothing, especially with a young team that already has potential. (Granted I don't know the Celtics situation like YH does but I get the drift enough). With guys like Gerald Green and that big ass PF they have (I forgot his name, Jefferson isn't it?) they don't really need to continue to look for outstanding draft talent. They have theirselves nice players who are on the rise (Delonte too but he's, IMO, a more proven guy than the other two, but like I said I'm not on the ball with the Celts like YH). Losing, like the Cavs did to get LeBron is one thing, but they got lucky, and it paid off. But its a gamble, and it could very much so backfire (See Darko Milicic ).
And so what if the Celts make the playoffs...playoff experience regardless of how your team does is nothing but helpful. (See 2002-2003 Phoenix Suns, Amare's rookie year) Winning solves EVERYTHING. And it helps players confidence, and it grooms the young guys. (See Amare's growth when we won 62 games) Losing kills guys confidence and can cause many problems down the road.
EDIT: And on the LeBron thing...I don't see a guy like him in this years draft. He's one of a kind.