You have to think he wants a raise at a minimum or why opt out?
Mainly because he wants a bigger role. I just listened to his conversation with Charles Barkley and Kenny Smith – he said that he wants to be considered one of the great players who's played the game. Now that kind of ambition is commendable. And, especially so for a player on the wrong side of 30. On the other hand, to achieve that he'll have to do more on the floor, and that looks dubious.
So, what do you do if you sign him? Do you re-create what he was doing in Orlando? In other words, you run the offense through him in the low post, à la Hakeem, surrounded by shooters. The trouble is that even if he could handle it now (doubtful), even if you had enough good three-point shooters to make it work, the league has moved on from that kind of offense, and with good reason; post play is generally inefficient, and he still hasn't acquired much of a repertoire of moves. He turns it over a ton, and his free-throw shooting is a really bad problem if he's getting a steady diet of postups.
So... he's an over-30 DeAndre or Tristan Thompson in today's NBA. 30 mil is ridiculous, but 15-18 is not. Does he fit the Celtics' offense? Olynyk, Sullinger, Johnson, Jerebko make good decisions and keep the ball moving. I'm skeptical that Dwight could adapt. To make it work, you don't give him the ball unless he's two feet above the rim, or he gets points off the offensive board.
I think there is a chance he would consider Boston and that Ainge would be interested. I prefer Howard to Horford and I think there is no chance we get Durant. Even 2 years at $25M (which probably wouldn't get him) seems like too much.
I agree that 25 is too much. Horford is way preferable; he is a better fit for a modern offense – apart from the fact that he's been a LOT better than Dwight on both ends the last two years.
I doubt that Horford is available, however.
No one's talking about Marc Gasol. But he's much more in the mold of the passing big man that Danny Ainge likes. Memphis looks ripe for a rebuild right about now...