Last season, the Celtics suffered their 20th loss even before winning half of 40 lol. They didn't win the title, but still reached the Finals. In the last 12 non-shortened seasons, the only other finalists that didn't qualify for the 40-20 rule was the 2010 Celtics and two of Bron's CLE teams. FWIW, every single champion in those seasons qualified.
Below is the list of the teams that satisified the 40-20 rule in the last 12 non-shortened seasons:

The Celtics are 31-12 as of this posting. They just need to win 9 more games before losing 8. 9-7 in the next 16 will get us there. We'll find out before the ASB if we qualify.
