To no one's surprise, Luka Doncic and Kyrie Irving have been officially ruled out for the Dallas Mavericks' final game of the season on Sunday against the San Antonio Spurs.

Irving did not play during Friday's showdown with the Chicago Bulls, along with the likes of Tim Hardaway Jr., Maxi Kleber and Christian Wood. Meanwhile, Doncic featured only in the first quarter and about 35 seconds in the second quarter before sitting out the rest of the game. With that said, it comes as no surprise Dallas is ruling them out now, especially since the team is all but out of Play-In contention.

Dallas noted that Luka Doncic is out for left thigh injury recovery, while Kyrie Irving has been sidelined for right foot injury recovery. That easily translates to rest, though. Aside from the duo, Reggie Bullock (rest), Josh Green (rest), Tim Hardaway Jr. (left ankle soreness) and Maxi Kleber (right hamstring injury recovery) have all been ruled out as well, per NBA insider Marc Stein.

As mentioned, Dallas has nothing left to play for since they are out of Play-In contention. Had they won against the Bulls, they would still have a shot at making the Play-In. The Mavs clearly prioritized improving their odds to keep their 2023 pick within the Top 10, hence losing made more sense. For those not in the know, if Dallas' 2023 pick doesn't end up in the Top 10, it goes to the New York Knicks.

The decision to rest their stars and main players remain interesting, though. After all, the team is currently the subject of an investigation for their move to rest their stars against the Bulls, as well their reasoning behind it. Obviously, Dallas isn't deterred by it.

The focus now shifts to what the Mavs will do in the offseason. They have a lot of decisions to make in order to improve their roster, and they can't afford to fumble it this offseason amid reports that Doncic could ask for a trade in 2024 if the team doesn't show any signs of significant improvement.