try o izakaya lounge in j-town. i went there for dinner a few months ago and was pleasantly surprised to see the laker game playing on just about every one of their dozen+ flat-screens scattered all over the restaurant/bar. of course, no one but me was watching, but still....if they were broadcasting a random game in the middle of the season, good chance they'll be showing the playoffs. food's not bad either.
O Izakaya Lounge
1625 Post Street, San Francisco, CA 94115
I'm surprised no one has replied to you. Call and double check, but I bet the steakhouses all would have the game on in their bars. One that might be fun (not sure it'd qualify as upscale) is DImaggio's in North Beach. The bar layout is conducive to watching a game for sure. Harris's as well.
Joe DiMaggio's Italian Chophouse
601 Union St, San Francisco, CA 94133
2100 Van Ness Avenue, San Francisco, CA 94109