The Celtics losing Grant Williams reflects the intention of the NBA's punitive new collective bargaining agreement.
Under this CBA, teams losing players despite both sides wanting to continue working together will become commonplace as the latter contingency goes from one franchise to another with even greater regularity than before.
Regarding Williams, Boston recognized his value as a versatile front-court defender it trusted in the playoffs against stars like Giannis Antetokounmpo, Jimmy Butler, and Joel Embiid.
The former Tennessee Volunteer also drilled 41.1 percent of his 3.4 long-range attempts in 2021-22 and 39.5 percent of the 3.7 threes he hoisted last season.
But re-signing him would've raised the Celtics' luxury tax penalties for the 2023-24 campaign by slightly north of $40 million. Crossing the second apron and taking on that cost for a backup forward would've been financially irresponsible, especially after acquiring Kristaps Porzingis.
That's why, as much as Boston would've loved to have kept Williams, it agreed to a three-team sign-and-trade, sending him to the Mavericks.
But nearly a week later, the deal hadn't gotten finalized, opening the door for it to get folded into another trade or reconfigured without bringing in another party.
That represented an opportunity to, at least, add a more expensive salary than the approximately $6.3 million traded player exception (TPE) the Celtics created in the original framework and final construction of the deal. Doing so would've given them a contract that, unlike a TPE, they could combine with other outbound money to bring back someone making more than $6.3 million.
Instead, Boston receives the more favorable of the Bulls or Pelicans' second-round picks in 2024 and Dallas's own 2030 second-round selection.
The Celtics also gained the right to swap a previously acquired 2025 second-round pick (the more favorable of the Wizards, Warriors, or Pistons) with the Mavericks' own 2025 second-round selection.
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