and ultimately it all hinges on what your definition of what "MVP" means...
I don't necessarily think "MVP" and "best player" are the same thing. And of course, there's always that understood caveat that an MVP can't come from a losing team. I think Harden is the most valuable to his team. He may have 'better' teammates than Westbrook but if you took them both of their respective teams I believe the Rockets would fall a lot farther down the standings than the Thunder. And if you straight up swapped them I think Harden would do more for the Thunder than Westbrook would do for the Rockets because I believe Harden makes his teammates better than Westbrook. Harden is a true facilitator.
Either way the voters go, I don't think you can really go wrong. There have been lots of articles and stats and opinions thrown around in support of both. Nobody else really comes close when you get right down into the finer details.