In the end, it's all relative. It's not about a great offer, but about the best offer. Who's going to make an offer that provides the best foundation for Orlando to start over? If they were planning to compete immediately, would they have let Ryan Anderson go? Their roster is a mess. Without Dwight, they have no chance of competing. Orlando may have to take the best of a group of mediocre offers.
I agree that if Bynum agreed to an extension of his contract and a trade to Orlando, that that trade trumps all. But what's Bynum's incentive to sign and leave L.A.? Would you trade Howard for a one-year rental of Bynum if you were Orlando, knowing that Dallas has a lot of cap space next summer?
Once that L.A. scenario is eliminated, where to you see a superior offer coming from during the summertime? Can Orlando afford to wait for December 15th? If they can wait, then their options may expand and the Celtics' hand weaken.
Do you think Houston's assets are superior, or Orlando wants a huge trade exception as the outcome of this trade? How many teams want to take the risk of trading for Howard without a signed extension? Who else will join in the bidding this summer besides the L.A Lakers and Houston? Will Minnesota offer Rubio and Love? Will the Clippers offer Paul and Griffin? Will NY offer Chandler and Anthony? Will Miami offer Wade and Bosh? How many teams have the confidence that once Howard arrives, he'll sign a contract extension with them rather than bolting for Dallas in the summer? Howard knows that Dallas is there as a last resort next summer if he can't get Brooklyn or L.A.
Seems like the pool of contenders is narrowed to the two L.A. teams, the two NY teams, and Houston. Boston and Miami are the only other teams I can imagine with the confidence to bid.