I have a hard time keeping the Celtics Cap situation straight, much less looking at other teams. But OKC currently has 15 contracts for 2026-27 and 2 first round picks. They have 3 current contracts that are team option for 2026/27, Hartenstein, Dort, Kendrich Williams (total about $54M). It seems to me that they need to decline all 3 of these which would put them just under the tax with only 12 contracts. They would then round out the roster with rookies and/or vet min contracts, probably putting them above the tax but below the first apron. I don't believe that OKC would be a tax repeater for a few seasons, so they may not mind paying the tax, or even exceeding the first apron.