By Frankie Taddeo Duke is the heavy betting favorite at SI Sportsbook to win the ACC tournament, but third-seeded North Carolina offers value. The 2022 ACC men’s basketball tournament will get underway Tuesday from the Barclays Center in Brooklyn, N.Y. Duke earned the No. 1 seed by winning the league’s regular season race on the strength of a 16-4 record. Mike Krzyzewski has guided the Blue Devils to their first regular season ACC crown since the 2009-10 season in his final year on the sidelines. The oddsmakers over at SI Sportsbook have top-seeded Duke listed as the betting favorite. Notre Da…