"I like going against the best," James said. "And he's definitely right up there. ... He's a great guy to compete against, man. I wish I could play against him every night because he brings that competitive nature out of you."
And Durant isn't thinking about how what he does now might pay off with some hardware come May, either.
"I'm just going out there and having fun, man," Durant said. "I'm just trying to play. I'm not coming in saying, 'I've got to do this.' I'm not one of those guys that predetermines anything. I just go off how the game is played and the defense teams are throwing at me and just play and be aggressive that way. I'm just enjoying it and having fun with it and taking it a day at a time."
James has been on scoring runs like the one Durant is on now, as have most of the other elite scorers in the league, so he knows that there are times when good offense is better than good defense.
But it's more than scoring that's making Durant stand out this season. He's on pace to be the first player since Wade in 2008-09 to average at least 30 points and five assists per game and the first since Michael Jordan in 1991-92 to do so while shooting at least 50 percent from the floor.
"Video-game numbers," Spoelstra said.
James said he will rely on help when guarding Durant on Wednesday, although the concept of team defense isn't exactly foreign to the Heat. Only five opposing players have scored more than 30 points in a game against Miami so far this season, none getting more than Stephen Curry's 36 for Golden State on Jan. 2.
But make no mistake, this will be a test.
"Two guys at the top of their games," Wade said.
ESPN.com's Brian Windhorst and The Associated Press contributed to this report.