I'm feeling close to certain that this Gordon stuff is going to end up as another "we were very close to a deal ...", which will make people very upset.
I'm guessing that the Magic are asking for Smart + picks, while the Celts are trying to do something using the TPE and/or using Thompson, Theis or Kemba, with some picks included.
So it gets reported as "Celts going after Gordon and the talk is around Smart plus picks," while the Celts likely have never actually considered paying such a high price for Gordon + Fournier.
The Magic for their part are trying to get a better return for a guy with 1.5 years left on his deal than cap relief / expiring contracts, one or two of the Celts' undercooked prospects, and a couple of mid-late 1st rounders.
100% rank speculation, surmise, conjecture, etc. But this is what I'm thinking.