For those that don't get it... Simmons talked about it on his podcast last week. THeoretically, the Cavs could absorb Paul's salary... then we'd get a trade exception (would it be 15mil?) that we could then use to pursue free agents like Josh Smith and AL Jefferson. Reason is, if Smith was dead-set on bailing on Atlanta, they'd rather have a trade exception from Boston than lose him for nothing. Trade exceptions are big ... instant cap savings for teams looking to free cap space. They can be used in a variety of ways.
We could also just hang onto it until next year's free agent class... that way we can thoroughly tank this year and use it later. Say we finish with the league's worst record. Best case scenario you get Wiggins. WOrst case scenario you have the #5 pick + a 15 mil trade exception that you can use to trade for disgruntled allstars like Kevin Love. Lots of ooptions.