It makes perfect sense. We're trying to make the playoffs. I would rather go into the playoffs with a tired Howard than not go into the playoffs at all. I'm guessing this is Babcocks line of thought - Do I want to start a tired Howie in the playoffs, or do i want to go golfing in April? The days are gone when we could have our cake and eat it too.
That being said, I do feel bad for Oz. He's still awesomely awesome in my eyes.