DURING the 1997-98 season, the Chicago Bulls won the National Basketball Association championship after a regular-season record of 62 wins and 20 losses under coach Phil Jackson. In the next season Tim Floyd replaced Jackson, and the Bulls finished in last place with a record of 13 wins and 37 losses (during a lockout-shortened season). Does this contrast prove that Phil Jackson is a better coach than Tim Floyd?  Maybe. But the retirement of superstar Michael Jordan and the trading of other key players after the 1997-98 season makes such a comparison difficult.