Hard to see any new team starting a rebuild / fire sale right now. The reason is that most teams I'm seeing around that could potentially be ready for one or the other are actually very healthy financial wise.
So you can say maybe Dallas for example, but is it really a rebuild when you have as much cap space as they have? I mean, I don't think they'll go into the market with the intention to rebuild. I could see them going into the market and failing to add the talent they're looking for, so by essence having a de facto rebuilding, but mostly because they didn't land players, not because they think what they have is not working and they''ll try to go in a different direction.
I mean, did the Knicks went into the season rebuilding or simply sucking?
That aside, here's my candidate: Memphis.