Most Valuable Player. Depends upon the perspective and opinion of the person watching the game. Does he believe that it should be the player who scored the most points? Or is he of the opinion that the MVP can be a player who kept successfully setting up the offense for the one who did all the scoring? Or maybe, it might be the clever and creative coach behind the scenes who taught those players how to be winners? An MVP winner is a varied and ever-moving target - largely depending on the one who is speaking.