The Cleveland Cavaliers appear to be going all in on the playoffs and nothing else. LeBron James will sit out Wednesday's regular-season finale against the Toronto Raptors, sources told The Athletic's Jason Lloyd.

If James sits, it will be his second straight game on the bench, which has more significance given the Cavs dropped to second place in the Eastern Conference with Monday's loss to the Miami Heat and the Boston Celtics' win over the Brooklyn Nets.

A Cavs loss to Toronto would seed Cleveland No. 2 in the playoffs regardless of how the Celtics fare in their regular-season finale against the Milwaukee Bucks.

Kyrie Irving - who sat Monday as well - could play against the Raptors, reports Lloyd.

The Cavaliers have lost three straight and six of 10, and are playing some of the worst basketball the franchise has displayed in three years. Still, few observers want to discount James and the defending champions in the playoffs, even as their defensive rating ranks as the second-worst in the NBA since the All-Star break.

Yet perhaps even because of that, resting the likes of James, Irving, and Kevin Love - who played Monday - ahead of the postseason may make sense. If James does sit out Wednesday and the Cavs open the playoffs on Saturday as expected, the 32-year-old will have had six days of rest since his last game.

Of further concern to other teams however, is how Cleveland possibly finishing second will impact seeding and matchups. While the Cavs have a putrid 2-9 record against the Atlanta Hawks, Chicago Bulls, and Miami Heat this season, they are 6-1 against their closest competition in the Celtics and Raptors.