If this is a thread to judge Steven's trade deadline, I agree completely with the trade of Simons for Vucevic. BOS needed a bench big more than it needed a bench undersized score first guard. And Vucevic is actually better than a bench big, he is a legit starting level big. I don't see any reason to criticize this trade or question the motives of ownership, just because the trade saved money too. This is a good trade, in my opinion.
What I don't like about the trade is that even though it created a nice TPE (about $27M), it wasn't used and so now, it can't be used until next season. If it is used next season, it hard caps BOS at the first apron. That does not offer much flexibility to add to the team next season, beyond resigning players already on the team. At a minimum, it means at best BOS can only use a small portion of this TPE, so it is essentially going to waste.
As to the transactions to sell off Boucher, Minott, and Tillman, I don't see this as about money really either. BOS will need to fill the roster spots with something. They may well end up back above the tax in any case. The question is if they can improve on these players. Amari Williams is probably not an improvement. He has more ceiling, but he is not there right now. Ron Harper (assuming he is elevated) may not be any worse than say Tillman, but that does not feel like an upgrade either.
Being below the first apron means BOS can sign any buy out to a min or better contract, no matter what that player made before. I would like to see them sign a decent player if possible, even if it puts them over the tax. They remain a "repeater" unless they stay under for two seasons in a row, and I don't see how they can do that and contend.