I believe the Celtics might be able to grab a first rounder from the Warriors by taking on Kelly Oubre this year to reduce their luxury tax bill by $68 million. Oubre is an expiring that you most likely don't bring back, but he might also be exactly what Romeo might turn into and so maybe, and that's a gigantic maybe, you do re-sign him and move Romeo for something better.
The Warriors can only trade their own '22 first rounder currently, besides the '21 Wolves pick (which I doubt to be available

).
I'm not sure I'd want to trade half of the TPE for Oubre + '22 first round pick. But an interesting idea.
That pick needs to have minimal protections though.
With a TPE left of 14.125M you could still go after Wood, Nance Jr, Anderson, Poeltl or Boucher.
I bet Orlando is aching for a trade to get below the tax. They should absolutely trade either Gordon, Fournier or Ross.