FOR those who devoted Wednesday night to filling out an NCAA pool with Rick Neuheisel’s help, you missed a helluva 58-minute pro bout featuring MVP frontrunners, Steve Nash and Dirk Nowitzki.

In severing the Mavericks’ 23-game home winning streak, the Suns’ landmark decision evoked vivid memories of other exceptional encounters between elite forces.

Except for one major difference; the predominance of those historic matchups occurred deep in the playoffs, whereas Wednesday’s 129-127, double-OT wrap was merely a regular season game with no calamitous consequences.

That is, unless Devin Harris’ concussion compliments James Jones’ fierce foul that three referees somehow failed to see, is determined to be grimmer than originally believed.

So with 19 mundane games left – including an April 1 rematch in Phoenix – before the league after-party gets under way, Dallas continues to flash the best (52-11) record, while the (50-14) Suns are 2½ behind.

Oddly enough, on tap for both are the Pistons, very possibly the East’s representative in The Finals come June. The Suns entertain ’em tonight. The Mavs meet ’em in Auburn Hills Sunday.

Meanwhile, I’m still hung up on Wednesday’s magnificent workout. What did we learn about the Suns and what did we learn about the Mavs?

First off, despite their almighty road kill, I’m unconvinced the Suns can survive a best-of-seven Sumo Series. They’re far too dependent on too few players. Nash, Amare Stoudemire and Shawn Marion can over-compensate for a win or two. But it’s dubious they can match Dallas’ decisive depth over a two-week span.

Let’s not forget that Devean George did not play, Harris was knocked unconscious early-on and Josh Howard and Erick Dampier fouled out in OT. Even if Boris Diaw and Kurt Thomas suddenly should start to perform to capabilities, I suspect the Suns’ sole salivation will be if David Stern switches to a single elimination tournament.

I learned (from ESPN’s Bill Walton) defenders are dense if they allow Dirk to go left, go right, or stand still and shoot. Putting him on the line at crunch time to shoot free throws, well, that tends (see last year’s Finals) to be the safest strategy.

Down 15 after three quarters, the Suns caught their hosts at 111 after 48 minutes, thanks in no small part to Nowitzki missing twice from the line and once from the field in the last 32 seconds. After the game, he apologized for letting down Dwyane Wade.I learned, in spite of Nash’s HiQ, he, too, doesn’t always make the smart play. How else can you explain allowing Jason Terry to squeeze off a tying trey with 4.9 seconds left in the first OT? Where was the foul beforehand? He must be auditioning for an NBA head coaching job.

Barring being dissed by Mark Cuban at the bargaining table, Jerry Stackhouse shouldn’t even think about leaving the comfort of Nowitzki, Howard and Terry when he becomes a free agent at season’s end. He once told me (in Detroit) he had trouble sleeping nights before big games because of high expectations. In Dallas he’s an ideal complementary component (33 vs. the Suns) to the Mavs’ top three scorers and he’s also one of their most brutal competitors.

I learned Diaw will not win back to back most improved awards.

I learned how important it is not to name the league MVP until the end of the regular season – or at least until the second overtime.

Erick Dampier, who had as many offensive rebounds (11) as the entire Valley varsity, who were out-boarded, 55-38, is conscious these days for almost two quarters of every game.

Whoever scouted Leandro Barbosa should be named Ambassador to Brazil.

I learned the Mavs are one assistant coach (for overtime) away.

I learned the regular season does mean something.

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Say this much for the Bucks: if they earned any more bad publicity this week, they’d be the attorney general. In the waning moments of Monday’s home loss to the Raptors, Andrew Bogut followed up a flagrant foul with a flagrant finger. That dim-witted digit cost him 25 large, though it did earn big ups (a finger on each hand) from Josh Smith.

Wednesday coach Terry Stotts was asked to step into the front office and bring the playbook. Former Bucks forward (among six stops) Larry Krystkowiak and until this week a Milwaukee assistant, was given the big chair. “We really wanted someone from the ’86 Draft,” GM Larry Harris said. “Unfortunately Chris Washburn, William Bedford and Roy Tarpley have cartel commitments, and Len Bias refuses to return our calls.”

“What’s wrong with this picture?” wonders column contributor Greg Ammirati. “Isiah Thomas gets a contract extension and Mariano Rivera cannot.”