I've done some reading, and there aren't so many, here are the most likely:
Hornets
If they max out Kemba, they are in luxury tax territory. they are full of awful contracts and they have all their first round picks and a ton of second round picks
Candidates: Marvin Williams ($15mil, 1 year, just opted in), MKG ($13mil, 1 year), Biyombo ($17mil 1yr)
Might give away: 1st rounders, Malik Monk
However, looking at the roster, I just don't see MJ giving Kemba the supermax, as they'd struggle to upgrade the roster until Batum expires (and even then they're not a red hot free agent destination)
OKC
Most likely to want to cut salary as they are way over the tax threshold and their ownership hate paying it. However they've already traded away their 1sts in 2020 and 2022, so earliest they could trade would be 2024. HOWEVER, they could use this years pick and then send the player out in the cap clearing deal.
Candidates: Patterson (1yr $5.7mil) and Roberson (1 year $10.7mil)
OKC are in big trouble- Westbrook has just had another knee surgery and PG has just had his left AND right shoulder operated on for tears. Their rosters total salaries are over $140mil next year- that's a lot of luxury tax. They can't add anyone and they don't have the 1sts to trade their bigger salaries (Schroder and Steven Adams- I like the latter but his salary is just too big for them).
In short- do a deal with them if you want them to draft a player with the 21st pick
Miami
There were a few rumors of them interested in big name free agents (I think Butler among others), so they'd have to clear salary to sign them. They traded away their 2021 though, so they'd either have to what OKC would have to do (draft night trade), or the earliest they can send out a pick is 2023.
Candidates: Whiteside (1yr $27mil player option- he would be crazy to decline it). Ryan Anderson (1 yr $21mil)
Their pick this year is the 13th, so that would be very nice to have. I use to think they'd never deal with us due to Pat Riley, but now we have Fizzier, maybe they would. Unlikely though.
Detroit
They've been desperate to get rid of Reggie Jackson for a while. Clearing space would allow them to sign a better PG this offseason. They also have all their 1st round picks.
Candidates: Reggie Jackson (1yr $18mil), Galloway (1yr $7.3mil), Leuer (1yr $9.5mil)
That's pretty much it. The rest of the teams either don't have their firsts, or don't need the space. So I get that taking salary for picks sounds like a great strategy (I even recommended it), but looking at the reality- it's not absolutely brilliant. You could end up with this years 13th or 21st (if you help out the Heat or OKC), or for future picks, the Hornets are probably your best bet (but won't be an option if they don't supermax Kemba). I think OKC are the most likely and least exciting.
