Tanking has such a negative connotation. I prefer to call it the lost season or the gap season. In any case, I see no reason to invest in the team for the 2025-26 season. They need to be under the 2nd apron absolutely for sure and they may even get under the tax threshold.
But if that is tanking, that doesn't mean trading Brown or White or any other actual valuable pieces that will be part of the team in 2026-27 and beyond. I think this truly is a reset, not a blow it up and start over. MIL may trade Giannis (for example) as they need to start over. The Celtics don't need to start over. Tatum will be back. If he is not the same, then you consider starting over.
And one additional thought. I think it is likely they end up a lottery team for the next draft. That pick may allow you to take a good young player or may allow you to trade for a player on another team that is good right now. Say Simons and that pick at the trade deadline, when it is clear the Celtics are headed for the lottery. That pick may be more valuable as a trade asset.
It?s a dangerous game. Even if you add Tatum to the current roster it?s first round fodder- maybe if your lucky 2nd round fodder.
If they go into the 2026-27 season with the same roster + Tatum, then yes, good not great. But they won't. Simons, Niang, Tillman plus maybe Walsh and Scheierman will all be gone by then (all expiring or team options). Maybe some others via straight trades. Plus we may have a lottery pick to use or trade. Things will look much different, much better by the Oct 2026.
Replacing A Simons will be hard.
The others don't matter. They are end of bench fodder. Easy to replace.
A Simons is a quality player. A 20ppg, a shot creator and a high level shooter. If he leaves as an expiring, Boston will have no way to replace him. They will be over the cap. So no major free agent signings.
We will have to either pay A Simons or trade him prior to his contract expiring. Trading him and getting value back will be hard unless you are willing to pile on 1st round picks alongside him. Don't pay him and you lose a quality player with no way to replace him. Paying him (a fair contract) is the best way to keep the asset until you can find a trade (if you can't find one before his contract expires).
I expect A Simons to be on the team next season (2026-27). If they can find a trade before then, great. But that may not happen. In that case, re-sign him and keep the asset.