Another noteworthy observation herein is on the correlation between payroll and success from the 2010 MLB regular season.

FORBES: Baseball's Most and Least Efficient Teams for the 2010 Season

On April 15th, I wrote a Forbes SportsMoney piece about the most and least payroll-efficient NBA teams of the 2010-11 regular season.

FORBES: NBA's Final Four a Testament to Payroll Efficiency

Compares the number of wins per player payroll relative to the rest of the NBA. Playoff wins count twice as much as regular season wins.

FORBES: Philadelphia 76ers