It wouldn't surprise me to hear that Orlando wants to unload Gortat, since they are still ultimately a small-market franchise paying luxury tax. But yeah, it wouldn't have made any sense to have matched that offer sheet last summer if they were just going to dump him now. Gortat's value hasn't diminished any over the past twelve months, I don't think.
If they were to trade him for an expiring contract, you'd think they'd at least be looking for a first rounder in return.