The Golden State Warriors play the San Antonio Spurs tomorrow night in San Antonio. This is a big game. The question is … how big?

The Warriors have won 71 games and have two to play. The record for victories in a season is 72, by the 1995-96 Chicago Bulls.

If the Warriors defeat the Spurs on Sunday night, they will at least tie the record for victories in a season.

If the Spurs win, they will improve their home record to 40-0, putting them in position to become the first NBA team to complete the regular season with a perfect 41-0 mark at home.

So, is this the most significant regular-season NBA game in the history of the league?

Let’s consider a few other factors.

–The Warriors, if they defeat the Spurs, could become the first NBA team to complete an 82-game regular season without losing consecutive games.

–The Warriors, if they defeat the Spurs, also become the first club to complete a regular season without losing twice to any other club. (The Spurs have one victory over them.)

–The Warriors, if they defeat the Spurs, would break the record they currently share with the 1995-96 Bulls of 34 victories away from home in a season.

–With a victory in San Antonio tomorrow, all three of the above achievements — each of them a bit obscure, granted — are secured even if the Warriors lose their final game, at home versus Memphis on Wednesday.

–And let’s consider the dramatis personae: Leading the Warriors, Stephen Curry, who over two seasons has become the most popular player in the NBA; and, leading the Spurs, coach Gregg Popovich, perhaps the finest tactician the NBA has seen.

In a perfect world of it-all-comes-down-to-one-game theater, all the records mentioned above would be at stake tomorrow night — it would be Game 82 for each teams.

A fly in the ointment, without question, is that the season will not be over. The Warriors have that home game with Memphis; the Spurs have the home game with Oklahoma City on Tuesday and a road game at Dallas on Wednesday.

The Warriors could beat the Spurs, and secure the three lesser records, mentioned above, as well as tie the Bulls for the victories-in-one-season record — but lose at home to Memphis to fall short of a record 73 victories.

The Spurs could beat the Warriors and keep them from any of the records outlined, above — but then lose at home to Oklahoma City and settle for tying that home-victories record (currently held by the 1985-86 Boston Celtics).

Let’s also consider other big NBA regular-season games.

Well, wait. The list of truly meaningful individual regular-season games is very short.

Many times, a team has qualified for the playoffs on the last day of the season. But no team that has entered the playoffs in such dramatic fashion went on to win an NBA title — or even survive the second round of the playoffs.

Some Christmas Day games have been heralded, featuring lots of viewers, because they represented a rematch of the previous season’s finalists, or the reunion of rivals or former teammates, etc.

We can’t even go back to the Bulls’ record season for a “huge regular-season game” moment because the Bulls broke the previous record for victories in a season — 69, set by the Los Angeles Lakers in 1971-72 — by three games, and with plenty of time to spare.

So … the biggest regular-season NBA game, even though it isn’t No. 82 for each team?

I say yes.

For three reasons.

–We have trouble finding a previous NBA regular-season game with so much at stake.

–The game tomorrow night could secure for the Warriors three records of single-season significance. No need to wait for the 82nd game.

–The Warriors breaking the Bulls’ 20-year-old record — which hinges on victory in San Antonio — would be huge, something noted and remembered by every NBA fan.

Golden State players likely would insist, at least for now, that another championship would be a bigger deal than “73” — and they might even mean it. But take it from someone who has been following the league since the 1960s — NBA fans always know who set the victories record, and when, and they could tell you about the 73-9 Warriors a generation from now but may have trouble remembering if the club actually went on to win the title. Victories in a season is, in fact, a bigger deal in our minds than a single championship. We have a champion every year; the most-victories record is broken about once a generation.

The game could be fantastic, considering how much is at stake. Though we also wonder if all the attention and all the pressure on both teams (and especially the Warriors) to succeed could crush one team or the other, and lead to a blowout.

The teams have met three times this season.

The first was at Golden State, on January 25, and the Warriors destroyed Popovich’s team, 120-90. The Spurs trailed by 29 after three quarters, and none of their starters played even 26 minutes.

The second was at San Antonio, on March 19, and the Spurs won, 87-79, holding the Warriors 36 points below their season scoring average, hounding Curry into 4-for-18 shooting.

The third was in in California on April 7, just two days ago, and the Warriors won, 112-101, and their shooting percentages were scorching: 54 percent from the field, 48 percent from three-point range, 91 percent from the line — but the Spurs hung around.

And the fourth meeting? The one we have been waiting for … the biggest regular-season NBA game ever played.

And here is one more assessment, gratis: The Spurs defend home court, and we wait till Tuesday, and Wednesday, to see if either team sets or matches any major single-season records at all.

It goes down as the biggest game in NBA regular-season history, because so much is so tantalizingly possible.