^ Here are the facts for anybody interested in the Clipper-Celtics story.
1. Back in 1978, Levin owns the Boston Celtics. Brown owns the Buffalo Braves.
2. They swapped ownership of franchises because Levin wants to own a team in California and he can't relocate the Celtics.
3. Levin now owns the Braves, renaming it to the Clippers and moving it to San Diego. Brown now owns the Celtics.
4. They did not swap rosters. Only 2 players who received minutes from the previous season was swapped from each team.
5. Levin was still responsible for deferred payments to Celtics players accrued from back when he was still the owner.
Long story short, it's just an ownership change. The Celtics are still the same old franchise they have been from the start. The Boston Celtics did not move to San Diego. They were not renamed to the Clippers. Just because Levin previously owned another team does not mean the records are transferrable to his new team. The Celtics never agreed to transfer its history to the Clippers like the Pelicans did with the Hornets because if they did, the Clippers would be hanging their championship banners in the rafters instead of homemade posters like this: