Reports are that the Rockets owner is furious with Morey leaving on false pretences and this trade to a division rival of 76ers would be a good screw you to him and the Philly front office, while getting back assets and maintaining competitiveness as they don't have the picks to tank for.
Rockets receive: Walker, Hayward (S & T or hand shake agreement), Langford, Williams III, 2020 14th pick, 2020 26th pick, 2020 30th pick, 2022 protected Celtics pick
Celtics receive: Harden, PJ Tucker
Rockets would then obviously move on Westbrook for more assets.
Houston: Williams III, Covington, Hayward, Gordon, Walker
Boston: Theis, Tucker, Tatum, Brown, Harden or Theis, Tatum, Brown, Harden, Smart (depending on matchups)
Yes I know some on here may say that is a lot of assets for Harden but you have to evaluate them objectively. Kemba and Hayward are both 30 and have injury concerns, Langford has yet to prove anything as of yet and all picks aside from the 2022 are low in a weak draft, while Harden and Tucker are proven commodities and Harden is obviously one of the 1-10 best players in the league and former MVP.
The main issue for me with this is whether Celtics ownership would be willing to go into the tax the following season as Tatum will be a max contract and P.J Tucker will be off contract.