Embiid is a really good player, and he's been very good this season. Averaging 35 points per game and a number of stats to be in the NBA's top 10 is truly impressive, and that statistic shows that he's one of the top players in the league.
However, in basketball, no one is completely undefensible. Even if Embiid is good on the offensive end, opposing teams can try to limit his scoring and impact with sound strategy and defensive organization.
In addition, not considering the playoff view can be an underestimation of the overall strength of the team. Basketball is a team sport, and winning a game doesn't just depend on individual performance, but also requires the cooperation and hard work of the whole team. It would be unwise to ignore the playoffs, because the playoffs are a real arena to test the strength of the team, where the opponents will be of a higher level.
Overall, Embiid is an outstanding player, and his performance has been impressive. But in basketball, no one is invincible, and opposing teams can limit his play through reasonable tactics and defense. At the same time, it is very important to value and consider the importance of the playoffs, because this is the key moment when the team is really challenged and tested.