If we analyze the playoff seeding vs the true seeding (true seeding being pure W/L record ignoring divisions) to see what true seed is possible for each playoff seed.
1st playoff seed - must have the best record
2nd playoff seed - can be 2 or 3 in win % *see note below
3rd playoff seed - can be 3,4, or 5 in win %
4th playoff seed - can be 4,5, or 6 in win %
5th playoff seed - can be 2,3,4, or 5 in win %
6th playoff seed - can be 4,5, or 6 in win % *see note below
There is a chance that if the three best records in the league come from the same division that a 6th seed has the 3rd best winning % and the 2 seed has the 4th best winning %. I checked and I have never been in a league this happened , I'm sure it has happened a few times but it's a very rare occurance so it is being removed.
Based on the possiblities of the first opponents that the 1st seed and the 2nd seed could possibly play in second round of the playoffs we get this.
#1 playoff seed could play a true 4,5,6,2,3,4,5 seed. Average true seed 3.42
#2 playoff seed could play a true 3,4,5,4,5,6 seed. Average true seed 4.5
So on average the #1 seed will play a much tougher opponent than the #2 seed in the second round series. I'd actually like to see WifS true data on this, but for now this will have to do.