Really interesting discussion.
One argument against the master plan theory: if a big part of the plan was to create a 24 win team to get a top draft pick, why did this take 4 years? Why muddle around for the 3 years beforehand, getting stuck with Raef's contract in the process?
The only "master" part of the plan I believe was true all along was to build up the next championship contender in a 3-5 year window. Beyond that, Pierce is too old and Danny probably gets fired anyway.
So on the team he inherited, Danny sees Pierce and maybe Blount as the only pieces that can contribute in that next window. To get other pieces, he can either tank to get top draft picks or try to rebuild on the fly with high upside, undervalued players like HS draft picks and Ricky Davis.
After a couple years, Danny realizes he still doesn't have enough elite pieces and eventually changes course to tank for Oden/Durant. When that doesn't work out, he changes course yet again and trades his chips for the Big 3.
With this kind of rebuilding process, you can't totally predict the results of individual moves. So you throw a bunch of stuff up against the wall while retaining flexibility. After seeing what sticks, you figure how best to develop your collection of pieces into a team.