It is my belief that LeBron is coasting and Durant is putting in considerable amount of effort nightly. If the added effort propels Durant to MVP then he deserves it. He's choosing to go hard. LeBron is choosing to hold back.
If LeBron wants to hold back at the expense of the regular season so that he plays well in the season that matters then so be it.
Give KD the MVP then. But even now it's still a hotly contested race.