It's an INSIDER article, but I'll post the relevant quote:
The Suns also strongly dispute the claim that their season was ruined by the trade, noting that they entered the playoffs on a 15-5 surge after Shaq averaged more than 12 points and 10 rebounds in 28 games. Losing Game 1 of the San Antonio series on Tim Duncan's unforgettable 3-pointer in overtime -- and simply drawing the Spurs in the first round -- is what ruined a lot.
"You're always judged on wins and losses and we lost in the first round -- that's the way it is," said Suns president Steve Kerr, who made his first full season in charge unforgettable as well by making the O'Neal deal with Miami. "So I can't argue with people who say it didn't work. But we think he played very well for us and that we played well with him. Everyone knows we threw Game 1 away. Who knows what might have happened?
"We knew what we were doing when we made the move. It was a big gamble in many ways. But hopefully we'll be in a better position [in the 2009 playoffs] after a whole season with Shaq."
It's also Kerr's contention that getting O'Neal at the end of his career, when he has ample motivation to go out in glory, enhances the Suns' chances of keeping Shaq at the level he finished last season.
Said Suns guard Steve Nash when asked if he'd do the trade over again: "Yes. I think it was a risk that we had to take. And now that we have him for a full training camp and the whole season, hopefully we can get the most out of each other."
Shaq's take?
"I accept [the blame]," O'Neal said. "I have no problem with that. I've played 16 years and it's been my fault 12 times [when his teams didn't win the championship]. I accepted that all my life. That's fine with me. But last year I think I did everything I was asked. I just think we met each other too late. We tried to change something at the end of the season and the Spurs were just the better team. This year we started from the beginning, and by the time the playoffs come we'll know each other."
Edited: Sorry, forgot to bold Nash's contribution