1) rec minutes don't work in the playoffs. You should notice that the entire column has a "-" in it.
2) In THEORY, this is the formula: RL Min x 1.02/82 *( x+1) (where x is the number of playoff games played total, whether your team has participated or not) - total minutes played = number of minutes a player can play in the next game without suffering any fatigue. This is how it works in the regular season. It seems extreme in the playoffs... anyway, here's how it theoretically works. If one team stretched it to game 7 in the first round and you had a bye, a 3280 minute player could play the following:
r2 gm1: 3280 * 1.02 / 82 * (7+1) - 0 = 326.4 (so, 48 + any overtime).
r2g2: 40.8 * 9 - 48 = 319.2
r2g3: 40.8 * 10 - 96 = 312
r2g4: 40.8 * 11 - 144 = 304.8
Now, it's rare for everyone to sweep, but if if that happened, you'd start the next round with 304.8 minutes spare. It gets even better (for you) if you sweep and others start taking longer. But you can continue playing this guy 48 mpg for quite a while before fatigue ever catches up with him (losing a total of 7.2 minutes each game, whcih . Note that we're talking about a 40mpg player to start with, so the fatigue will catch up quicker to someone who played less minutes (like the 90-91 Barkley, 2498 minutes). Let's take a look at that one.
r2g1: 2498 * 1.02 / 82 * (7+1) - 0 = 248.6
r2g2: 31.1 * 9 - 48 = 231.65
r2g3: 31.1 * 10 - 96 = 214.73
r2g4: 31.1 * 11 - 144 = 197.8
Now, as you can see, it is dropping much quicker for this guy. But it's still absolutely ridiculous, and I'm not convinced that it is THIS extreme. However, there is definitely a buffer there because the 1st round bye teams absolutely have a huge fatigue advantage... but I've never actually tried playing my guys 48mpg until they start fatiguing. In part because possession penalties start to catch up. I might try next time I have a bye just to see if it works exactly like this or not.