I'm pretty simple in that I think you play to win. If the Jazz are capable of getting the #1 seed then I think they should do everything they can to get the #1 seed.
Now, if there are 3 games left in the season and the Jazz have their fate in their own hands and at that point it is clear that this matchup or that is preferable, then yeah, "rest" Gobert and Mitchell or whatever, so that you get the clearly better matchup. But It has to be really obvious that it's a better matchup, like you pick a team that has key players out for the entire series or something like that.
But you don't start gaming the standings this far out. You just win.
There's also a lot to be said for the credibility that comes with #1 seed. The Jazz are going to need all the help they can get to get the right calls in the playoffs. If the Jazz are the runaway #1 seed I think that'll go a long way towards the league seeing them as a legitimate contender.
That brings up one more point. If you're a big market team and have won championships recently then you have less to lose by gaming the standings. A small market team who has never won a championship has a lot more to lose, in this season and in seasons to come, if we try to game the standings and end up ****ing ourselves by bungling it.