With these discrepancies taking into account, it is clear that the NBA must follow in the footsteps of the MLB, NFL and other leagues that separate their league's history into two. The NFL for example only refers to records from the Super Bowl era starting with the first Super Bowl season in 1966.
The new NBA would start right after the NBA-ABA merger in 1976, 3 years before Larry Bird and Magic Johnson entered the league. This is fitting when you consider how important Magic and Bird were in revolutionizing the NBA. However, the first true star would be 1977 Finals MVP, Bill Walton, as he led the Portland Trail Blazers to a 4-2 victory in what would be the new inaugural NBA Finals over Julius Erving and the Philadelphia 76ers. The 76ers would go on to make a few more finals in the next decade but that period was dominated by the Magic Johnson led Los Angeles Lakers.
The post-merger era would recognize only 14 franchises with the 42 NBA Championships. The Los Angeles Lakers would have by far the most championship with ten, the Chicago Bulls would be second with 6 thanks to Michael Jordan, the Spurs would be the third most storied franchise with five and the Boston Celtics would have four.
The biggest change would occur in the record books, particularly single game records. Kobe's 81 is now the most points ever scored in a game, and Moses Malone would have the record for most rebounds in a game at 37 as opposed to Wilt's 55 along with many other changes.