The New York Post (Fred Kerber) reports: Now, next season unofficially starts for the Nets. Their 2007-08 playoff dreams are finished. They have been eliminated. That is official. The Nets were living on borrowed time with little hope. They had to win their final four games while hoping eighth-place Atlanta went 0-4 to even smell a chance. The Nets went 0-for-2 last night. “After having six years of tasting the post-season, to not be able to play in the post-season is extremely disappointing. We apologize to our fans, to our management, to our ownership that we didn’t fulfill our responsibility,” said coach Lawrence Frank. “We feel like we’ve let a lot of people down. This won’t ever happen again.”