Trading for Nikola Vucevic may not have worked out well for the Boston Celtics, but at least he helped them accomplish their ultimate goal: getting them under the tax. Doing that opens up a lot of options for them, as they can use the nontaxpayers mid-level exception and execute sign-and-trades.
Pay close attention to that second benefit because Boston can sign-and-trade Vucevic for a game-changer. Remember the proposed trade that would send Rudy Gobert to the Celtics the other day? Boston can make that work without entering either of the NBA's tax aprons by signing and trading Vucevic to make the contracts work.
It might be a bit of an overpay with Vucevic's poor performance in Boston, but as long as it's a team-friendly deal, teams may be down for acquiring him. On Vucevic's end, he'll accept another eight-figure contract at this stage of his career, even if it won't be for that long, as he's in hid mid-30s.
Now, no team may necessarily accept him on a one or two-year deal for $30 million per, even if there's a non-guaranteed or partially guaranteed aspect to it. It's likely they would have to trade Sam Hauser too, but Boston can do this while not having to worry about going above tax aprons.
This exposes the subtle beauty of the Vucevic trade, despite the fact that he was largely a bust as a Celtic.
But who could Boston get with this asset?
In case it isn't clear, Brad Stevens does not show his cards to anyone before he makes his move. Of all the trades he has made to strengthen Boston's title chances, there was only one that everyone saw coming: acquiring Jrue Holiday, which he pounced on immediately as anyone in his shoes would have. Besides that, Stevens knows how to pull out some surprises.
Take that aforementioned Gobert trade. To get him, the Celtics would have to part ways with Vucevic, Hauser, and Dalano Banton (if the Celtics were to pick up his team option). Gobert makes a little over $36 million. That's how expensive Boston can go without going into any tax aprons.
That might be a better option than turning to free agency, as this class isn't exactly strong (apologies to LeBron James and James Harden, but this isn't 2018). Still, making a big trade like this while keeping the MLE or using their TPE's is a pretty awesome option to have.
It may not have translated on the court, but the Vucevic trade may wind up being a lot smarter in the end than many think if Stevens chooses wisely.