If any team thought Smart was worth $14MM, that team would have made an offer knowing that BOS would have been hard-pressed to match and stay out of the lux tax. Everyone knows what everybody else has to spend. It's not rocket science to the people who have to deal with cap issues as a big part of their job.
Don't assume that Smart's going to get a long-term offer from BOS either. The heart and soul of the team has a nice ring to it, but the heart, soul, and future of the Cs are the three UFAs they’ve acquired along with Tatum and Brown. Smart's not going to get the same minutes as last year and Danny may well go for someone who can spark the second unit instead.
I still think Danny's intends to re-sign Smart at a number that both sides can live with and that will keep the Cs out of the lux tax this year. Nonetheless, Danny will do what he thinks is in the Celtics' best interest and in Danny I trust a lot more than Smart and, especially, Smart's agent.