1. I don't think this postseason changes the strategy going forward. I'm not sure it even changes the tactics. So look for the team to retool if possible while staying in contention. I think DA and company are happy deferring one more year until they start making bigger changes (i.e. going for it with this core in 2011.)
2. Ray Allen - its not my money - but they should basically pay Ray whatever as long as they keep him to a two year deal. My assumptions are: he's not going to be target 1a or 1b for teams with cap space, he's not going to want to go just anywhere, and most likely he's looking at offers for MLE money, I think he'll stay on a two year deal for more than MLE (to compensate for a team offering him a 3 or 4 year deal.)
3. Tony Allen - they should keep him on the cheap. I think there are a few teams where he'd make sense and really help them - Utah could start him at SG since he doens't take the ball out of Williams hands and since they have scoring from the other positions. I think Denver could use him too. But generally you want a bench wing that has some flexibility to either shoot or run PG or both. So I don't see him getting huge offers. Again if he gets an offer for 3 yrs x 4 mill per, I'd rather pay him a bit more more for two than go an extra year, maybe 2 x 5.
4. I think the C's have a legit shot of getting cap space for 2012 which opens up a ton of possibilities, not just in signings, but also trades. They need to preserve this at all costs unless an elite wing or big becomes available. Additionally if they can get draft picks they should, especially long deals from a team that might be picking high in the future.
Given these points (and you might not agree, it's just my take) I think the C's have a much harder time dealing with Pierce's contract situation. A one year deal is HIGHLY unlikely after 2011 (and has bad implications w/r/t the CBA), you almost hope he opts out so they can give him a two year deal now.