If I were Danny Ainge, this would be my rebuild plan...
I woul keep the team as is for the rest of the season. Come draft time, depending on where we land, I would either keep both our picks, or trade up to get in to the 11-16 range. If we kept both our picks, I would take a 2 guard (Jeremy Lamb, Brad Beal, Austin Rivers) and a Center (Patric Young, Meyers Leonard).
Come free agency I would go after Dwight of course, Eric Gordon, Kevin Love. If one of those somehow works out, great, if not, wait for 2013 free agency. I would not go after borderline all stars to stay relevant. I would stick with our new rookies and definetly resign Jeff Green and, if Ray is willing to take a hometown discount, him as well. Come 2013, I would certainly go after the big names in a big way.
With the success of Indiana, Denver, Portland, and Philly, it is becoming apparent that you don't need 2+ superstars to beat the heat or OKC. You need a team with 5 good starters, and a lot of depth. I think Danny can and should do this.