That's the same Heat who lost by double digits in Dallas a little more than two weeks ago. The Heat haven't lost since a lengthy players-only meeting in the American Airlines Center visitors locker room that night, reeling off eight wins in a row.
"They're pretty damn good," Cuban said. "Just the way they play is different than anybody else. That's a big adjustment. They've got those guys that can finish. They get out like the old [Steve Nash] Suns, but they don't stop at the 3-point line. They just try to dunk over you. That makes it tough.
"They're playing a lot different than they did. They were walking the ball up. Now they're not."
That win over the Heat was a high-profile part of the Mavs' current 12-game winning streak. The San Antonio Spurs are the only other team in the league this season to win 12 straight, and the Mavs snapped that streak in San Antonio the night before beating LeBron James, Dwyane Wade, Chris Bosh and the rest of the Heat.
But Cuban wouldn't mind if the Mavs float under the radar a bit while the Heat hog the headlines.
"I don't mind when there's pressure on other teams," Cuban said. "It's really not a bad thing at all."
Cuban saying that the Heat are the NBA's elite team might seem to be an admission that he was wrong this summer. He has repeatedly pointed out that no team has won a championship after stripping down its roster and rebuilding with high-priced free agents.
In fact, that was the focus of his free agency recruiting pitch to James, although the Mavs weren't one of the six teams the two-time MVP met with face to face this summer.
But Cuban said it's premature to proclaim the Heat as favorites to win a title.
"I didn't say they're going to win a championship," Cuban said. "I don't know. I'm not saying they will or won't.
"I'm saying they're the best team in the league right now."