I still like the Aaron Gordon for Gordon Hayward framework.
Horford had a big player option with Boston last year but opted out because he got word a big long term offer was waiting for him. It was 3 guaranteed years with a partially guaranteed 4th year. Could ORL and Hayward be a similar match.
BOS gets: F Aaron Gordon
ORL gets: Gordon Hayward
3rd team gets: C Khem Birch (at a $3M salary he's solid value for a backup big and I'm sure someone has a trade exception handy)
Based on sending out Gordon/Birch, the Magic can offer Hayward the following:
Year 1: $26,520,455
Year 2: $27,846,478
Year 3: $29,172,501
Year 4: $30,498,523 (team option with $6M guaranteed)
If ORL declines that option it comes out to $89,539,433 over 3 years ($29,846,478/year). If they pick up the option it's $114,037,957 total over 4 years ($28,509,489/year). I feel like this would be a big enough deal to get Hayward to opt out.
ORL's lineup after the deal would be:
Fournier / Ross
Hayward / Okeke
Isaac / Aminu
Vucevic / Bamba
I'm guessing they would use their #15 pick on a young PG like Kira Lewis Jr. to round out that rotation.
By swapping in Hayward for Gordon they would have added a huge boost in outside shooting and primary shot creation. And while Hayward is a downgrade from Gordon defensively, he's still a very solid player on that end.
That lineup to me has a great combination of length, shooting, defense. I think moving a non-shooting, combo defensive forward for a sharp shooting point forward really opens up that lineup.
On Boston's end, they it's just a swap of Hayward for Gordon int he starting lineup. Boston replaces some degree of playmaking with Gordon but they lose a lot of floor spacing. They do get a boost on the defensive end. Boston would be banking on Tatum/Brown continuing their development and becoming better playmakers to compensate.
The big thing here is that Boston saves about $16.1M going from Hayward's option year to this. Next move after that would be to salary dump Kanter and Vincent Poirier ($5M expiring for Kanter, $1.4M buyout for Poirier). They have #26 and #30 to do so (and they'd also want to deal those down to 2nd rounders anyway so save cap space).
If Boston made those other supporting moves, they would open up the full MLE to use. Ideally they pursue a stretch 5 to take Kanter's place in the rotation because that further compensates for the loss of shooting with Hayward to Gordon. Serge Ibaka, Marc Gasol, Aron Baynes, Christian Wood would all be ideal targets.