Approximately 30 minutes before tipoff tomorrow night, the Miami Heat will hold a coronation for the second time in franchise history, with rings, a banner and enough corny glitz to light up Biscayne Boulevard. Ray Allen, sort of an invited guest until the game actually begins, will slap backs and bump fists with those who eliminated him and his former team last May in the Eastern Conference finals. That team, the Celtics, will presumably be huddled in the visitors locker room with cotton balls stuffed in their ears. Strange doesn't begin to describe the situation, as Allen admits. "Of course it is," said the new Heat guard, before going on about how no one — not LeBron (James) or (Dwyane) Wade — has talked about the impending ceremony, and how he "definitely feels a sense of welcomeness." Fine, but what about those players in the other locker room? "No. That's like being in the building and listening to what (critics) are saying," said Allen. "The other team never likes you anyway. You have to take solace in your team."