NBA Notebook: How far will the Celtics dive into the luxury tax this offseason?

Wyc Grousbeck met with Ime Udoka and Brad Stevens the morning after the Celtics lost the NBA Finals and gave them the approval to do whatever needs to be done to secure banner 18 -- "let's go." A Boston team that avoided the luxury tax lost to one that paid over $170 million, a different universe. After a surprising run that showed they're legitimate contenders, the Celtics sound ready to pay.

Stevens affirmed in his exit interview he received approval to make any necessary moves to advance the team's championship aspirations. He'll need it. Boston enters this offseason over $8 million above the tax line, making it inevitable they'll pay some amount, right now roughly $12 million on top of their $157.1 million salary. Whether or not the Celtics pay tax isn't the right question for Grousbeck and ownership. The real one entering this offseason is how much the group will expand its payments to compete with Golden State, a team whose depth proved to be the defining difference over Boston in the NBA Finals. 

"Let me just talk about us," Grousbeck told 98.5 The Sports Hub this week. "We are going to do everything we can to get banner 18 up there. People know us and know me for 20 years, it will continue, and we'll try to get another one up there. We're going to work within the rules and not break the rules, and our first priority is winning. You've got to put a roster together that's got youth and experience, a little younger with juice and energy, a little older with veteran savvy is one good model, but you need your top eight guys, nine guys in the playoffs to take you all the way. Make sure your top nine is there and we're going to make that the strongest top nine we can possibly make it, it's what Ime and Brad and everybody has agreed to and that's what we're going to do."

The Celtics have two main vehicles to get there that are more expensive than they appear, and they disappear if they go unused. The taxpayer mid-level exception comes in at $6.3 million this season, or $19 million if extended over a three-year deal. You get one each year, adding a layer of depth each summer. Boston also owns a $17.1 million trade exception from the Evan Fournier sign-and-trade to New York last summer. Adding $23.4 million in salary between those two tools would raise Boston up the tax escalator to a massive $92.1 million bill on top of a $180.5 million salary if they don't offload any contracts in those moves. That'd be an unprecedented payment for the franchise and most others around the league. Only seven teams paid any tax last season. The Lakers, Bucks, Clippers, Nets and Warriors were the only ones to exceed a $20-million bill. 

That makes Boston's desire to expand its financial commitment to the team by any amount a fair question. Grousbeck's ownership group paid the tax eight times since purchasing the franchise in 2002, mostly during the Big 3 era from 2007-2013, capping out at a $14.9 million bill in 2009-10, according to Spotrac records. The team abandoned the tax when Paul Pierce and Kevin Garnett departed, riding younger, cost-controlled teams through a short rebuild and two conference finals appearances in 2017-18 before recommitting to the star-studded 2019 team with a $3.4 million tax payment before disappointment and departures led the team back below the line in 2019-20. The Kemba Walker addition kept the Celtics closely attached to the line from that point on as the team made numerous questionable moves to avoid luxury tax status despite this season marking three years since the last payment. Teams like to reset their repeater tax clock. Stiffer penalties enacted by spending three out of four seasons in the tax that have elevated the Warriors and Nets into tax bills that nearly match their salaries, but the Celtics' earliest designation in that category would've been 2024-25 if they paid some this year. 

Boston, instead, kicked back the repeater tax until 2025-26 by narrowly avoiding a payment this year, and reportedly earned about $10 million in revenue sharing from the taxpaying teams, according to John Hollinger. Everything seemed lined up for the Celtics to embrace a massive tax bill, then Stevens delivered perhaps the biggest news of a quiet NBA Draft night where Boston only used its No. 53 overall pick on JD Davison. 

"We’ve been having (trade exception) talks for a while now," Stevens said. "We know who fits into our trade exception and who we may be able to target around the league. At least, (we) have discussions about it, then it really comes down to cost. So if the costs are appropriate, then you continue discussions, and if they’re not then you table it for now and maybe you return to those later. At the end of the day, our trade exception is a tool, but it’s not our only avenue. We have the ability to do some small things in free agency with the taxpayer mid-level and then obviously the ability to add some minimums. If that thing vanquishes because we don’t find the right deal, then we still have two other TPEs to use toward the trade deadline. That was the other thing about tonight, we wanted to make sure we were smart about all of our future assets, about not shifting our team without very, very obvious moves that would help us. Those things didn’t present themselves and so we’ll stay at it and find some things that help improve us.”

Stevens, asked about the cost of moving up in the NBA Draft, deferred to the Celtics wanting to maintain their pool of assets, which could also prove true for the trade exception. Especially when he's mentioned defensive preferences regarding any addition to the team, further narrowing the pool of possible additions. The problem with letting that $17.1 million expire for a team set to perpetually sit above the salary cap for the foreseeable future is that you can't get it back. When the Celtics lost Gordon Hayward, they paid two second-round picks to Charlotte to execute a sign-and-trade that kept his max salary on the books in the form of a TPE instead of getting any players back. They slowly utilized that exception by acquiring Fournier, then Josh Richardson nearly one year ago, whose salary eventually turned into Derrick White. The Fournier money remained on the books as a new TPE -- one that expires July 18. Boston doesn't need to use all $17.1 million, but absorbing a contract to keep that money on the books and allow the Celtics to spend well above the luxury tax line for years to come would be smart roster management. They'll only have mid-level exceptions, draft picks and veteran minimums like every other contender after. 

Duncan Robinson, Will Barton, Malik Beasley, Kevin Huerter, Kentavious Caldwell-Pope, Kyle Kuzma, Kelly Olynyk, Terrence Ross, Alec Burks, Nerlens Noel, Monte Morris, Mason Plumlee, among others could join Boston outright without the Celtics needing to match salary. Smaller exceptions earned from trading Juancho Hernángomez ($6.9 million) and Dennis Schröder ($5.9 million) will last until next trade deadline. As Stevens noted, those could also be utilized beyond July 18 to expand Boston's salary, but only in one shot each since TPEs can't be combined. Some of those players would require trading future picks or even players like Grant Williams or Payton Pritchard. Others, like Robinson's $16.9 million salary, could be sent for Boston in exchange for the cap relief and flexibility alone. 

Robinson may not be any fan's dream acquisition or even a wise one given his benching in Miami and the long-term nature of his contract, through 2026. The Warriors provided an example for maintaining a flexible large team salary by signing Kevin Durant into the cap explosion in 2016, maintaining Steph Curry, Klay Thompson and Draymond Green through extensions, before eventually taking back D'Angelo Russell in a sign-and-trade when Durant left. Russell's salary allowed the team to acquire Andrew Wiggins for over $30 million annually, with seismic tax implications. They absorbed him anyway, assuming his impact could be greater than that of a mid-level free agent acquisition, and paid $346.2 million for their 2022 championship in salary and tax, compared to a $135.7 million Celtics roster last year. Their Kelly Oubre Jr. experiment last year required a significant financial commitment too for a move that eventually didn't work. At the NBA Draft, they added a guaranteed salary in Patrick Baldwin Jr. and paid for a second-round pick -- Ryan Rollins. 

The Celtics don't need to double their costs to close the gap. They should look to improve by utilizing a willingness to spend. They can look to the Warriors there too, who may need to pay upward of $100 million in tax to keep Kevon Looney, Gary Payton II and Otto Porter Jr. in free agency. Any one of them could be more attainable if the Celtics extend the full mid-level exception, especially over multiple seasons. Other players like Tyus Jones, Kyle Anderson, Devonte' Graham and Barton saw their potential replacements drafted on Thursday by their teams up against the tax line. It may cost some assets, and certainly will require an unprecedented commitment from ownership, but the Celtics sit in an advantageous position they've been on the other side of in years past. Simply taking players making money other teams need to offload. 

"(Ownership has) been great from day one," Udoka said on Friday. "I got to know them through the interview process and that was something that stood out, they're all about the same things and we have alignment from top to bottom with what we're trying to do here in this organization. (Stephen Pagliuca) and (Grousbeck) and the rest of the group have been extremely helpful this year, supportive and we took our lumps early, but they were always on board with what we were trying to do, then the foundation we were trying to lay and what we're playing for. So just getting with them, seeing them last night at the draft, reiterating the season we had, how we can get better and push forward is a big thing with them. We understand what we're playing for here, I talked about the expectations and they haven't wavered from that at all, they've only been more supportive with what we did this year. Top to bottom they've been great, working with myself and Brad and the team in general and obviously got a taste of where we got this close this year and we're obviously trying to get number 18 here." 

Here's what else happened in the NBA this week... 

Atlanta: Decision day on the Hawks' future roster direction still looms after the team kept John Collins amid more trade rumors, as well as the entirety of its roster through the NBA Draft. They picked A.J. Griffin of Duke in the first round at No. 16, excellent value for a top prospect exiting high school with shooting ability and defensive upside, albeit with injury concerns from high school. Collins, reportedly, is done with Atlanta as coinciding Rudy Gobert rumors may create some momentum toward a giant trade where the Hawks consolidate for the big man and the Jazz restock their roster with depth around Donovan Mitchell. Reports have pointed toward Atlanta cooling on Gobert, but the Hawks would face a more uphill battle pursuing stars like Deandre Ayton with more value. Either way, big changes appear imminent here.

Boston: Brad Stevens signaled the Celtics have faced big asks for both moving up in the draft and acquiring talent through their $17 million trade exception that expires on July 18. Boston stayed at No. 53 and took JD Davison, a 19-year-old project guard, leaving room to pad depth and lineup versatility on the roster. Both Ime Udoka and Stevens have emphasized internal improvement as the key to the summer, but some of the Celtics' tools to improve the roster beyond that have deadlines. Stevens, whether for negotiating tactics or alluding to restrictions on spending with Boston now in the luxury tax, said the TPE could expire if the cost remains too high to utilize it.

Brooklyn: Never a dull day in this section of the notes. While the Nets didn't pick in this year's draft, Kyrie Irving's impasse with Brooklyn over a new contract dominated the news leading up to Thursday. Irving needs to decide by June 29 if he'll opt out of the final year ($36.9 million) of his contract, at which point the Nets have reportedly preferred to sign him to a short-term contract with incentives for games played. The prospect of Irving leaving Brooklyn emerged in the aftermath, and only one handful of losing teams would have the cap space to acquire him this summer. 

The Nets would need to facilitate any move to the Lakers or Knicks, two teams that could have interest. Meanwhile, Kevin Durant, despite entering a four-year extension, could ask out if Irving moves on from the team. This probably ends with both players remaining on the team, but enough crazy things have occurred to keep an eye on this situation. Adding to the urgency to remain in contention, the Rockets own all of the Nets' future first-round picks through 2027 outright or in swaps from the James Harden deal. Irving's reliability remains a central question in how they map out their future, playing 103 games in three years, opting out of the 2020 NBA Bubble, taking personal leaves in 2021 before sitting out over New York's vaccine mandate. Brooklyn had a chance to pivot away from him. Now, they're likely stuck with him. 

Charlotte: Hired Steve Clifford as their next head coach after Kenny Atkinson backed out of the job after his Warriors won the NBA championship last week. Clifford led the Hornets to two postseason berths in five seasons from 2013-2018, along with defensive consistency, before Charlotte fired him following a 196–214 record. The pivot back to a former head coach, one who hasn't led a team since 2021, is unconventional, but not necessarily wrong. Atkinson's decision likely sent the Hornets scrambling. Clifford offers some proven success, familiarity with the organization and the possibility of a bridge to whoever follows. For owner Michael Jordan, Atkinson reportedly had concerns over compensation for his assistant coaches in Charlotte, with the Hornets preparing to maintain parts of James Borrego's staff, calling into question why the team moved on from Borrego (138-163) in the first place. The Hornets landed top center prospect Mark Williams in the draft from Duke and received New York's 2023 first round pick from the Nuggets in exchange for No. 13 pick Jalen Duren, who went to Detroit.

Chicago: The Bulls added Arizona guard Dalen Terry No. 18 overall in Thursday's draft, giving the team some bench playmaking behind injured Lonzo Ball, free agent Zach LaVine and lead guard DeMar DeRozan. Chicago, if Ball can get healthy, seems stocked at this position, especially until they address Coby White's future in his contract year. Terry, 6'6" and under 20 years old, brings playmaking abilities, a solid defensive pedigree and solid three-point shooting in a small sample size akin to the successful selection of Ayo Dosunmu from one year ago. Ball, meanwhile, continues to make progress from his January left knee surgery with his own training staff, according to GM Marc Eversley, who said he hopes Ball will be ready for training camp. Ball's father made some concerning comments about how Chicago handled the rehab.

Cleveland: Drafted Ochai Agabaji from Kansas, a strong 3-and-D candidate to play alongside their massive front court of Lauri Markkanen, Kevin Love, Isaac Okoro, Evan Mobley and Jarrett Allen. Agabaji, a 6'4", 22-year old wing,, saw his shot fade later in his senior season, may not bring major upside offensively and his defensive results varied, but he may be a successful complementary piece to a Cavaliers team picking in the middle of the first round and already confident in its stars. He fits the team's mold and steps into the backcourt rotation that may need to move on from Caris LeVert or Collin Sexton in the near future. Cleveland drafted stash center Khalifa Diop in the second round, who plays in the Spanish league, while Isaiah Mobley, the star's brother, joined the team later in the round in one of the night's cool stories. 

Dallas: Grabbed Jaden Hardy of G-League Ignite who brings scoring upside that slipped into the second round due to a poor shooting year in the program, hitting 35.7% of his jump shots from two and 26.9% from three. The Mavericks sent Sacramento two future second-round picks to move up to No. 37, while they sent their first-round selection to Houston for Christian Wood last week. Dallas has improved at surrounding Luka Doncic with complementary talent, but it's worth watching these consolidation moves to see if they actually work after past draft issues. Jalen Brunson's future grew increasingly uncertain after the Knicks spent draft night clearing salary for the guard. More on that later. 

Denver: Picked up some intriguing prospects, including a shooting, cutting complementary forward in Christian Braun at No. 21 who looks like a perfect fit next to Nikola Jokic. Peyton Watson landed here at No. 30 from Oklahoma City in the JaMychal Green trade as a playmaking project with defensive upside, while center Ismael Kamagate of France looks like a second-round stash candidate. It wasn't a home run draft class, but given the Nuggets' resources and picks they might've improved their depth as Jamal Murray and Michael Porter Jr.'s returns project to fill out the team's top-end talent. The luxury tax situation is concerning here though.

Detroit: The winners of the NBA Draft after losing the lottery. If you want to raise your eyebrow at Jaden Ivey, arguably the best player in the draft and part of the board's unbreakable top-four, falling past the Kings to the Pistons. They still didn't need to give up anything to land a player multiple teams, including the Knicks, made overtures to move up and acquire. Detroit withstood them and kept Ivey, then engaging in a three-team trade that connected to their Jerami Grant trade by sending the 2025 Bucks first-round pick from Portland to New York, while the Knicks compensated Charlotte to send Jalen Duren, the No. 13 overall pick, to Detroit. Ivey and Duren join Cade Cunningham, Saddiq Bey, Isaiah Stewart and Marvin Bagley III expected to return. That team has enough talent to make the playoffs now, as Troy Weaver continues to work miracles in the aftermath of the rough Blake Griffin era he took over for. Their introduction of Ivey shined too.  

As part of the three-team trade, the Pistons acquired Kemba Walker's roughly $9-million salary from New York, which they're expected to waive, while maintaining over $40 million in cap space entering free agency with Deandre Ayton and Miles Bridges connected to them. Look out.

Golden State: Spend. Spend. Spend. The champions stayed at No. 28 overall despite the luxury tax implications and picked Patrick Baldwin Jr., a 19-year-old with great physical tools at 6'9" who could provide shooting and defense if he develops and stays healthy. The Warriors needed to love him to stay here amid rumors they would trade out, and they spent more by the end of the night to get a second-round pick from Atlanta and take Ryan Rollins, an emerging scoring guard from Toledo who had some first-round hype. It'll be interesting to see how these investments and the team's other array of young players like Jonathan Kuminga and James Wiseman impact their ability to retain free agents Kevon Looney, Gary Payton II and Otto Porter Jr., who could increase the team's tax bill by roughly $100-million to re-sign.

Houston: Reportedly loved Paolo Banchero and lost him to Orlando before picking top pick contender Jabari Smith Jr. at No. 3. Smith may not provide the upside of a transformative top scorer, but the Rockets are early enough in their rebuild to add a defensive stopper who can knock down jump shots next to Jalen Green. TyTy Washington of Kentucky fell to them at No. 29, a pick they received from Dallas in the Christian Wood trade, Washington is a scorer who follows a line of successful guards from the program. Tari Eason, arguably the draft's best defensive stopper, fell to them at No. 17 overall from the Nets. Brooklyn's future picks that the Rockets own appear brighter with Kevin Durant and Kyrie Irving drama brewing. They're in a much better place than they sat two years ago when the James Harden trade didn't sound like good value. 

Indiana: Fairly quiet nighty from a team that could be active in short order. They selected Bennedict Mathurin from Arizona, who emerged as a strong candidate for the next best player after the draft's consensus top-four. He brings shooting, defensive and ball-handling pedigree that probably won't all round out into stardom, but makes him a strong bet to become a starter in this league. Andrew Nembhard of Gonzaga gives a young team some organizational skills they'll need if they look to trade Malcolm Brogdon, along with T.J. McConnell who gets forgotten here after an injury-riddled 2022. Kendall Brown fits into their athletic array of wings that could return T.J. Warren and Oshae Brissett alongside their new centerpiece Tyrese Haliburton. This team bothered opponents with smaller, spacing units and could become a group that's annoyingly competitive fast, encouraging for a franchise that never wanted to label this reload a rebuild. 

Lakers: Probably the only team that makes sense for Kyrie Irving to land on given the Russell Westbrook problem. The problem is adding Irving doesn't solve the Westbrook problem. The Nets would under no circumstances take Westbrook back in any sign-and-trade scenario for the guard. That means a third team would need to both absorb Westbrook with assets and send assets back to Brooklyn to make it worth the Nets' while to facilitate the deal. It's even more farfetched to think a team like the Pacers would send Malcolm Brogdon and Myles Turner to Brooklyn, take on Westbrook, all for two distant LA first-rounders if they wouldn't do that deal directly with the Lakers. It's also easy to imagine the Nets refusing to help out Irving find his next destination given their impasse. 

LA would also be hard-capped in that scenario, making it nearly impossible to build a roster around LeBron James, Anthony Davis and Irving. Could Irving take less? There's a scenario where he takes as little as $6 million on the mid-level exception. That'd destroy his bird rights and ability to make money into the future though after a season where he already sacrificed much of his paycheck to sit out games due to the vaccine mandate. Irving on the Lakers isn't impossible, but it's still a stretch. As for draft night -- the Lakers moved up to take a likely development project in Max Christie. 

Memphis: The boldest team in the NBA Draft again. They traded two first-round picks to Minnesota to move up to No. 19 overall and select cutting forward Jake LaRavia, perhaps a Kyle Anderson replacement. They dealt De'Anthony Melton to Philadelphia for the No. 23 overall pick to take David Roddy, a popular, but projected second-round heavy forward with ball-handling, cutting and shooting skills. Then, they added Kennedy Chandler, a point guard with first round pedigree, by moving up in the second round, Chandler possibly replacing free agent Tyus Jones. The masterstroke, if it works out, shows the Grizzlies' need to manage costs with a deep roster, while also potentially upgrading on pieces they have through their draft prowess. It's easy to land the No. 2 pick with lottery luck and grab Ja Morant like they did in 2019. They've also done the hard part -- Desmond Bane, Brandon Clarke, Ziaire Williams, etc.

Miami: Grabbed a solid shooter and developmental forward in Nikola Jovic at No. 27 overall who will be compared to the fellow Serbian, reigning NBA MVP for the rest of his career. There'll be noise here if Kyrie Irving and Kevin Durant bounce from Brooklyn for certain, they always find a way to get in on the stars who'll come. They're in a familiar spot since the LeBron James core departed though, stuck with some massive salaries. Duncan Robinson's $17-million won't be easy to move, though does fit into Boston's trade exception if they're interested. Kyle Lowry already looks like an unmovable contract. Jimmy Butler and Bam Adebayo make big money. The Heat, ever the player, appear stuck with what they have. Could Tyler Herro and their young guys sweeten some packages? Right now it's hard to imagine how what they have, along with future draft picks they've already dealt, get them anywhere.

Milwaukee: Two fortune strokes fell on the team that's probably looking at the 2022 championship as a lost opportunity due to bad luck in the form of Khris Middleton's injury. Pat Connaughton opted into his $5.7-million player option for 2022-23 when he seemingly easily could've surpassed that value and then some in free agency, or by simply pushing the Bucks to pay some luxury tax. Then, Milwaukee added another gritty wing in Marjon Beauchamp, the defensive stopper from the G-League Ignite who could become a starter for the Bucks one day if he finds his three-point shot. It's a great value pick at No. 24 overall for a team that won't be picking there often in coming seasons. 

Minnesota: Tim Connolly's first NBA Draft with the Timberwolves didn't exactly lead to jubilation over what the team will integrate to its playoff core. Walker Kessler struck as an odd selection at No. 22 overall after moving back from the 19th pick. Kessler is a fine big man prospect and blocked a million shots at Auburn, but joining a team built around its center in Karl-Anthony Towns? Wendell Moore Jr. was an outstanding role player for Duke, but faces questions about how his game will translate to the next level. He'll join a similarly-talented Wolves squad, so I'm not concerned about him needing to leap to a larger role. Then, they go with long-term project Josh Minott in the mid-40s? Not a ton of instant help arrived for Minnesota on Thursday. 

New Orleans: Maybe one hair below Memphis among the great drafting teams. The Pelicans added a potential point guard solution in Dyson Daniels with their No. 8 overall Lakers pick, before projected first-round pick E.J. Liddell fell to them at No. 41 overall with shades of the second-round selection of Herb Jones that yielded immediate flowers one year ago. Liddell boasts an NBA-ready frame and defended centers at 6'7" while knocking down threes. He'll be a perfect glue guy to allow the Pelicans to play larger with Jonas Valanciunas while going versatile and smaller with Zion Williamson and Liddell not sacrificing any strength in the front court. 

New York: What a weird night for the franchise becoming accustomed to boos from the New Yorkers attending the draft in Brooklyn. The Knicks failed to move up and select Jaden Ivey even with Sacramento passing on him at No. 4 overall. Then, they selected New Zealand's Ousmane Dieng No. 11 overall before a wall of disgust from the crowd, not knowing that they actually shipped the international prospect to Oklahoma City for a trio of future first-round picks from current playoff teams. Then, they shipped similar assets to the Hornets to move into No. 13 and send Jalen Duren to Detroit with Kemba Walker's contract, another mistake from one year ago. The Knicks are clearly scrambling to make a run at Jalen Brunson (or Kyrie Irving if all else fails). It feels like they might've sidestepped some more natural growth and first round value toward doing so. Alec Burks, Evan Fournier and Nerlens Noel still may need to go, and does a thin Knicks team built around Julius Randle, Brunson and RJ Barrett inch that much closer to the playoffs? 

Oklahoma City: This was their night and they claimed it. Chet Holmgren could easily become the best player in this draft going No. 2 overall to the Thunder, who do face some questions about how they'll utilize the slender forward, but have plenty of time to figure it out. Retaining Lu Dort for now is a plus, while adding shot-making big Ousmane Dieng at No. 11 for a relatively cheap value and Jalen Williams at No. 12 as a needed wing playmaker, shooter and defender. Jaylin Williams, a big man from Arkansas, arriving at No. 34 was a hilarious reminder of how many picks this team has accumulated, shelling out three to help draft four players, two with the same name. You do start to wonder when all of this drafting and tanking points toward the winning direction. It could be now if Holmgren hits the ground running, and both Shai Gilgeous-Alexander and Josh Giddey take a step. They're at least forming a long identity. 

Orlando: Pivoted away from long-held expectations they'd draft Jabari Smith Jr. that Adrian Wojnarowski actually affirmed in the day prior, selecting Paolo Banchero in what could've been a long con to garner value, move back and still get their guy. Chet Holmgren would've looked great here, but the Magic probably looked at four prospects with only one able to instantly enter the lineup and tear the net off the rim. While Banchero isn't an elite shooter yet, he doesn't seem far off and can create his own shot from just about anywhere on the floor with power forward and even center size in the modern NBA. He may not be the best player in this draft long-term, but for Orlando, packed with creators, secondary scorers and big men, this may be the piece that puts the puzzle together.

Philadelphia: Reports signaled Daryl Morey shopped the No. 23 overall pick far and wide, even becoming more willing than ever before to deal Matisse Thybulle in an effort to improve the roster. They didn't need to, as the Grizzlies bit, sending De'Anthony Melton as part of a methodical reshaping of their roster in a trade that'll help the 76ers' back court immensely. Melton averaged 10.1 points and 1.3 steals per game on 38.8% three-point shooting as a secondary ball-handler alongside Ja Morant. He could take on more responsibility here at only 24-years-old, though continuing to hit in that role while defending next to Joel Embiid's creation is all Philadelphia needs in that Shake Milton role. I won't mention Seth Curry, who this group still dearly misses, and losing Danny Green, who left as a salary match in this deal following his knee injury still might be the most stinging loss from round two. 

Phoenix: The Deandre Ayton departure always felt ridiculous, particularly how inevitable it became when the Suns didn't seem to seriously engage their star center on an extension last offseason. Now, what will they get for him? The Pistons not only dealt Jerami Grant elsewhere, they carved out enough cap space to not even need Phoenix' help in a sign-and-trade if they decide to pursue him. The Spurs and other potential suitors won't need to send much back to the Suns, knowing there's no way Ayton and Phoenix reconcile. Even if the Suns decided, albeit to late, that you can't win with an expensive center, and recent history does show that, it might've been smart to retain him on a max contract and assess his future going forward. If they lose him for nothing there's a chance that the Devin Booker and Chris Paul era that produced two of the best teams in team history and fell two wins short of a title ends now. And this story about how the Suns all but ignore the draft? It may not take long for the Suns to return to their easily-forgettable 2010s lows.

Portland: Probably the perfect landing spot for raw prospect Shaedon Sharpe who could've risen near the top of this draft class if not for an injury that cost him his lone Kentucky season. OG Anunoby rumors surrounded the pick after the Blazers already added Jerami Grant for sensational value, basically the cost of one of the C.J. McCollum Bucks picks. Any Anunoby pursuit with the No. 7 overall pick fell short for now, and even bringing back Jusuf Nurkic brings this core with Anfernee Simons and Damian Lillard well short of the playoffs in a crowded west. They're much closer than they sat one week ago though, finally utilizing some of their flexibility.

Sacramento: Nobody in the NBA world thought anyone other than Jaden Ivey's name would be called to round out the top-four of a consensus four-player draft at the top. Even if the Kings didn't see a need for Ivey next to De'Aaron Fox, there seemed to be so much demand for the No. 4 pick that Sacramento could recover enormous value by trading back. Instead, Adam Silver gave the call - Keegan Murray. Another team may receive the benefit of the doubt for zagging in this spot. Not the Kings. They've missed on so many franchise-altering players at the top of the draft, including taking Marvin Bagley III, who's already gone, just a few years ago over Luka Doncic that it's impossible to love this even if you like Murray's well-rounded game. GM Monte McNair defended the pick, asserting they had focused on Murray all along, while defending against the notion they have a playoff mandate set on new head coach Mike Brown. This situation looked like it was turning a corner when they won the lottery. Now, we'll see and likely learn otherwise.

San Antonio: After some Dejounte Murray trade rumors that never sounded real, the Spurs added to their enviable young depth by selecting Baylor's 6'9" Jeremy Sochan as a playmaking and defensive wing. San Antonio slowly shifted away from guards like DeMar DeRozan and Derrick White, alongside bigs like LaMarcus Aldridge and looked at moving on from Jakob Poetl last season in favor of a modern, wing-heavy roster. Keldon Johnson, Devin Vassell and Sochan look like real building blocks alongside Murray, while any continued growth and stability from Zach Collins at center could free up a Poetl trade. Malaki Brenham and Blake Wesley give the team some of their trademark slashing scoring through picks acquired from Toronto and Boston at the deadline, and it's easy to forget this team that sold in February made the postseason. It took some time, but this group looks like it's ascending. Who will coach them? 

Toronto: Love Christian Koloko as a real big man prospect with some mobility for a team that still values versatility and disruptiveness even while making this pivot toward some traditional interior size. The 76ers matchup became the one nightmare the Raptors couldn't face and they ran right into them in round one, going down 0-3 due to their complete inability to stand in front of Joel Embiid. It wasn't as encouraging hearing OG Anunoby disdain all week. Not having a first round pick because they picked up Thad Young at the trade deadline wasn't great either.

Utah: The first Danny Ainge Jazz draft is complete. No picks. No trades. The team does remain in on Celtics assistants Will Hardy and Joe Mazzulla for their head coaching vacancies though, Ime Udoka noted on Friday. 

Washington: It's not clear how anything on this weird Wizards roster fits together. Johnny Davis in a vacuum could nonetheless become a great pick at No. 10 overall. Davis carried heavy weight for a bad Wisconsin team that might've hindered his efficiency. He racked up whatever makes he did generate on difficult shots, a talent akin to Tyler Herro's on the way to his rise with Miami. Davis boasts more size on the perimeter and shouldn't become that big of a defensive liability, particularly while offloading some offensive pressure. Playing alongside Bradley Beal should be a dream and help the Wizards' star too by giving him a reliable wing-scoring outlet.