It’s hard to imagine a more exciting finish to the regular season than the one the Knicks had a year ago.

The Knicks won their final five games, clinching the No. 2 seed in the Eastern Conference with an overtime win over the Chicago Bulls in the season finale. There was no consideration of resting multiple starters down the stretch, even though a solid argument could be made that the Knicks would be better off with a lower seed so they could avoid the Philadelphia 76ers in the first round.

“Everything counts,” then Knicks swingman Donte DiVincenzo when asked why the team was trying to win every game. “You know who we play for. Everything counts.”

DiVincenzo is no longer with the team and this year’s finish is nowhere near as exciting. But the Knicks still play for coach Tom Thibodeau and it appears that he still subscribes to the theory “everything counts.”

In a game some thought the Knicks might be best off losing as far as playoff positioning, Thibodeau played four of his five starters against the Cleveland Cavaliers on Friday night, resting only Karl-Anthony Towns to give his knees a break in the second game of a back-to-back. Cleveland, which has been in first place in the East all season, rested Donovan Mitchell, De’Andre Hunter and Ty Jerome.

The Knicks entered the night battling it out with the Indiana Pacers for the third seed in the East. The Knicks’ magic number was one, meaning a win over Cleveland or a Pacers loss to Orlando in a game that started a half-hour earlier would lock up the No. 3 seed.

The only problem with finishing No. 3 is that it puts you on a collision course with the defending champion Boston Celtics in the second round. While the Cavaliers are the top seed in the East, many think that No. 2 seed Boston will be the toughest out.

It’s clear that finishing third was an honor the Pacers weren’t all that into having as coach Rick Carlisle rested all five of his starters for his game against Orlando. By halftime, the Pacers were trailing, 72-49.

The Knicks had not played Mitchell Robinson, OG Anunoby and Josh Hart in a loss to Detroit on Thursday night, so there was some conjecture that he would hold multiple players out against Cleveland. Hart, Brunson, Anunoby and Towns were all listed as questionable on the injury report until a half-hour before the game.

“It’s rest versus rhythm, I think everyone has to make a decision about what’s best for their team,” Thibodeau said before the game. “….If a guy needs rest now, he gets it. But until you lock up your seed, you get to keep going. And I think it’s important to understand that and keep fighting through the finish line.”

As the Knicks near the finish line — their final game is Sunday in Brooklyn — there may be another reason they didn’t want to rest their starters.

The Knicks headed into the game with an 0-9 record against the top three teams in the league — having gone 0-2 against Oklahoma City, 0-4 against Boston and 0-3 against Cleveland. After every loss, the Knicks have had to hear again and again how they just don’t have what it takes to beat an elite team.

Cavaliers coach Kenny Atkinson believes a failure to beat a team in the regular season doesn’t bleed into the playoffs, that a good team can overcome that.

“To me, I wouldn’t make it a thing. You know once the playoffs start, all this means nothing,” Atkinson said. “Clean slate. Playoffs start. All bets are off. We’ve kind of struggled with some elite teams. I don’t kind of buy into that.

“The Knicks are an experienced team, well coached, talented as heck. I wouldn’t look too much into that. From a coach’s standpoint, I know Thibs is over there saying, ‘Don’t worry about (the record). Let’s get ready for the first round.’”

In other words, everything counts until it doesn’t.