Potential targets for TPE:
Buddy Hield - 24 mil
Rudy Gobert - 26 mil
Clint Capela - 16 mil
Nicola Vucevic - 26 mil
Aaron Gordon - 18 mil
Harrison Barnes - 22 mil
Zach Lavine - 19 mil
Tim Hardaway Jr - 18 mil
Since we're hardcapped Gobert isn't a possibility (unless we cleared other salary).
Vucevic (and Hield) would be candidates as targets in next off-season.
Sort of. Yes, we are effectively hardcapped (because we used the full non-taxpayer MLE to sign TT) such that we can only spend up to the tax line, which means we can't take on more than about ~21M more salary. So that means, absent any other adjustments, we could not use the whole of the Hayward 28M TPE.
However, any trade we make is going to require sending some asset(s) out which likely includes some salary.
So, for example, if we had to send out Romeo and RW (and draft picks) as part of a trade for Gobert, their salaries (3.6M+2M==5.6M) would be off our books and allow us to absorb ~26.6M of salary into the TPE without going over the tax threshold.
So, as long as we send out additional salary (recorded as separate trades) we can potentially use all 28M of the TPE. The key is to make sure we stay under the tax line in total salary.