On the Minot Signing:
1) Pushes the Celtics back over the 2nd apron. That doesn't matter for now, they have all season to get below it.
2) All 15 roster spots accounted for as of now. They could still wave Davidson who is not guaranteed to open another. Or trade someone.
3) Minot is interesting. 2022 #45 pick. 6'8 with some shooting. Is still younger than anybody they drafted in the 2nd rounder this year at 22 years old. Is a nice flier for them.
4) Between him and Garza that's two retreads. Luke Kornet was essentially that same sort of project, and he worked out nicely. Lets see if the C's can work some developmental magic.
5) 20 million over the tax. If they want to get below it they'll need to trade Simons for significant savings. Simplest way is trade Simons 27 and bring back no more than 13, dump Niang and replace with minimum, that's 20 million in savings. To do that with Simons may take a "ladder" move with multiple trades. Holiday-->Simons--->XXXXXX--->XXXXXX
6) I think they want to keep Hauser. His deal going forward is a steal. they'll need that sort of bargain contract for when they want to compete again. But it may depend on shedding salary in a Simons deal.
7) The Horford situation still needs to be worked out. If they don't bring him back i think they'll add another center somehow. They had five on the roster last year (KP, Al, Luke, Queta, Tillman) only three right now (Queta, Tillman, Garza).

The Holiday and Porzingis deals don't become official until the 6th I think. So other moves could still get wrapped in.
All in all if this is close to the team Boston rolls with next year I find it very hard to believe they aren't going to keep trying to shed salary. Being 20 million over the tax in a repeater year just to maybe finish .500 doesn't seem likely.