This deal is definitely one sided & too difficult to do on draft night due to the need to have Ray signed, but after the draft the idea of a 3 team trade with Okafor & Harden going to Boston & Ray & high picks going to OKC with NO getting cap relief could work. This idea tweaked looks a little more realistic. Again assuming that OKC picks Ibaka over Harden for an extension.
OKC deals Harden and a future 1st round pick in 2013 (most likely very late 1st round) and receives Ray Allen & an unprotected future pick from NO in 2013(almost guaranteed to be a lottery pick) as well as the Celtics 2014 pick
Boston deals two future 1st round picks (2013 to NO & 2014 to OKC)Ray Allen(signed for whatever amount it takes to make the numbers work) and JuJuan Johnson and receives Harden, Okafor.
The C's might have to take on Ariza too if that gets NO to bite on being involved since if being done after the draft and the Celtics having cap room once every free agent but Ray, KG & Bass are renounced & Ray Allen being shipped out in the deal. KG would need to be resigned before the deal and the team should still be under the cap if he takes no more than 10-11 per year on a new deal based on the roughly 25 or so million available in cap room after all of the expired contracts come off the books. Ariza & Okafor's contracts are not huge deals since an extension on Harden would not start until 2013 - 2014 if signed before the season. Plus in this scenario the C's still have their two picks in this upcoming draft. Rondo, Avery, Harden, Pierce, & Garnett over the next two years make the loss of the 2013 and 2014 picks not that big a deal since with the addition of Harden and two picks in 2012 they have already added youth to this group.
NO deals Okafor, a future 1st round pick in 2013, and possibly Ariza (if that's enough cap relief to make them say yes) and receives the Celtics 1st round pick in 2013 and OKC's 1st round pick in 2013.
NO would rid themselves of all their bad contracts, immediately giving them the cap room to compete for young talent coming up a restricted free agents this summer and next, pick up some future picks and not need to lose the 10th overall pick this year in order to move on or both of these bad deals.
So to sum it up. . .
Celtics receive Harden, Okafor, & Ariza
lose 2013 & 2014 picks, Ray Allen, JJJ
OKC receives Ray Allen, 2013 1st round pick from NO, & 2014 1st round pick from Boston
lose Harden, 2013 1st round pick
NO receives JuJuan Johnson, 2013 1st round pick from OKC, & 2013 1st round pick from Boston, & nearly 20 million dollars off their cap.
This would seem to work for everyone. An interesting twist to this would be that with keeping both picks in this draft and having Okafor on the books would make the Celtics financially able to pull off a Dwight Howard deal late in the offseason if Dwight were to force himself here considering that all the glamour teams are full, DWill most likely taking up the cap room in Dallas, and Brooklyn/NJ being a wasteland.