So Boston has 11 players under contract for $173mm. They need 4 more.
Currently have $8mm in luxury tax.
Currently, $7mm in Super Apron space.
Post: Robert Williams, Al Hortford, Luke Kornet
PF: Kristaps
Wing: Tatum, Jaylen Brown, Jordan Walsh, Sam Hauser
Point: Derrick White, Malcolm Brogdon, Payton Prichard
Obviously, Kristaps is a PF/C and Tatum is a Wing/PF.
If they match anything on Grant Williams, they are way over the luxury tax apron. And it seems like they need a legit wing more than they need Grant, who is more of a PF/undersized C.
Offer Grant a front loaded contract, which makes it even harder to match.
First year 10mm? If Boston matches, that would put them 18mm over the luxury tax and over the Super Apron, and they still need 3 players. All 3 would have to be vet min deals, so about 2mm. That would put them around 24mm over the luxury tax. That 24mm would put Boston at $60mm in luxury tax this year for a total salary+tax at ~250mm.
I don't think they match.