I semi disagree with the poster's sentiment that the Celtics and Lakers are in VERY similar situations. After next season, the Celts are set to clear tons of salaries off the books and be much more flexible to adapt to changing their roster under the next set of rules/guidelines after the lockout.
Taking contracts into account, the Lakers are stuck with a bunch of larger longer term deals. Kobe will be paid $30M in 2013/14, Gasol $19M that same year. Odom, Artest, Steve Blake(!!!) and Walton add to the Laker's potential issues when it comes to contracts down the road. They might get stuck based on rules of the new salary cap. It will be interesting.
Just saying that the Celts, given the timing of the lockout and the timing of all these contract expirations, might be in FAR better position.