The Dallas Mavericks entered play Friday facing a must-win game to stay in contention for a play-in spot, but decided as an organisation to give up on their playoff dreams this season.

Facing elimination, the Mavericks decided to sit All-Star Kyrie Irving and four other regulars against the Chicago Bulls in a game with draft implications. They ended up going down 115-112 in a game where superstar Luka Doncic only played the first quarter before sitting out the rest of the way.

Dallas needed to win their final two regular-season games and have the Oklahoma City Thunder lose to the Memphis Grizzlies in their final game for the Mavericks to get the 10th seed in the Western Conference.

Despite being alive for the playoffs, the Mavs chose to instead prioritise their potential assets in June's NBA Draft. They had traded their 2023 first-round pick to the New York Knicks back in 2019 as part of the package for Kristaps Porzingis, and placed a top-10 protection on the pick.

It means if their pick this year lands in the top 10, Dallas will get to keep the pick, but if it is 11th or lower it will get sent to New York.

The decision to punt on the rest of this season boils down to the fact that the Mavericks were tied with the Bulls for the 10th-worst record in the NBA at 38-42, but with Friday's loss they greatly improved their chances of landing in the top 10.

Speaking to the media prior to the game, head coach Jason Kidd emphasised that this was not a decision by himself or the players.

"We were fighting for our lives, and understanding this is a situation we're in," he said. "But the organisation has made the decision to change [course].

"So, you know, we have to go by that and that's something that happens. So the guys that are playing, we got to go out there and put our best foot forward, and we talked about that this afternoon.”

When asked if he agreed with the decision, Kidd said: "Those are my bosses – so yes."

Dallas reached the Western Conference Finals last season and appeared primed to make another deep run after pulling off a blockbuster trade for Irving in February, but the team has wilted down the stretch.

The Mavs are just 5-11 when Irving and Doncic play together, and the team are 9-16 since Irving’s debut.

Despite giving their best effort to lose, Dallas led Chicago 91-85 after three quarters as the Bulls rested Zach LaVine, DeMar DeRozan and Patrick Beverley, having already locked up the East's 10th seed.