Most athletes rest the night before a big game. But not the New Jersey Nets, who spent the eve of their season finale against the Miami Heat partying in the Florida Room at the Delano. Devin Harris, Terrence Williams, Courtney Lee, Tony Battie and Bobby Simmons were downing tequila shots with a bevy of hot blondes into the early hours yesterday. One fan of the 12-69 team told them, “Maybe with a little more partying, you guys could play better.” Also in the room was NFL star Terrell Owens taking a shift behind the bar mixing cocktails. A Nets rep would not comment.