I would agree that Dirk has taken an inordinate amount of the blame for the Mavs' post-season failure, but I also feel that "Most Valuable" ought to be understood as the player who was most indispensable to their team. Without Dirk, the Mavs still would have been a playoff calibur team; the surrounding talent is excellent. The Lakers without Kobe, or the Cavs without LeBron, would have struggled to win twenty games. Dirk probably benefited most from the incessant hype that the sports media poured upon Dallas all year, as well as the obstreperous nature of Cuban.
Just for fun:
Dirk- 24.6 points, 9 rebounds, 3.5 assists per game.
LeBron- 27.3 points, 6.7 rebounds, 6 assists per game.
Kobe- 31.6 points, 5.7 rebounds, 5.5 assists
I understand that numbers alone do not make an MVP, but the latter two seem preferable to me in terms of sheer production. On top of that, Dirk's leadership skills were in question throughout the whole season. I'll stop now.