NOt to put the cart before the horse, but if the San Antonio Spurs and
the Miami Heat meet in the 2005 NBA finals, who gets home court
advantage?  Can you provide an authoritative indisputable link or two?

http://www.nba.com/spurs/tickets/playoff_info_2005.html

Two-Team Tie-breaker
1. Better record in head-to-head games
2. Higher winning percentage within division (if teams are in the same division)
3. Higher winning percentage in conference games
4. Higher winning percentage against playoff teams in own conference
5. Higher winning percentage against playoff teams in opposite conference
6. Higher point differential between points scored and points allowed

That information would lead me to believe that Miami gets the nod
based on their better conference record.

Rule number three does not use phrase "own conference," as do the other rules.

If you measure SA's winning percentage vs. the East against MIA's
winning percentage against the West, there is a different result than
if you measure each team's record against it's own conference.

I think it's inherent or assumed that it's "own conference."  Wouldn't
make much sense to judge against the other conference.

One other point of note is that the rules that do contain "own" or
"opposite" conference is speaking about facing other *playoff teams*.

The Spurs were 23-7 against the East.

The Heat were 18-12 against the West.

Is this irrelevant in the East meets West tiebreaker?

Is there an authoritative source that has given a definitive opinion?

Why are you looking at the tie breaker rules to determine who gets
home court advantage between the Heat and the Spurs? There is no tie.
The Spurs had a better regular season record than the Heat so they
would get home court advantage.

Spurs get the home court.  go to this link:

http://www.sportsline.com/nba/playoffrace/bracket