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.
i actually think they will use some of the future draft picks and upgrade bench spots while dropping salary. They have a lot of midterm salary players so they can get some quality.
Like they could get Kuzma and Turner from the Bucks for Joe, Dort, Wiggins, Jy Williams, K Williams plus a draft pick if needed and save like 10 million salary.
Wallace, SGA, J Wiliiams, Kuzma, Turner with Caruso, Hartenstein, McCain, Mitchell, Topic, plus 12.
They could move Hartenstein or Caruso in that scenario as well and shave more salary as well.