Apparently Horford is a "top target" for Golden State according to Stein
The most they can offer Al is $5.7 million, which shouldn't be that hard to match.
This is really a good point and it is going to be the same for most contending teams. They are all going to have financial constraints. This is going to apply to Kornet also, and a lot of other FAs.
That said, does BOS really want to pay Horford $6M for the 2025-26 lost season? It may be his last season and that may be the difference between getting under the tax threshold or not.