If Philly would just basically give Okafor for next to nothing to the Celtics to absorb into the DPE, I'd do it for two reasons.Why would the Celtics want Okafor? He doesn't defend or rebound.
Assuming @JahlilOkafor did get a buyout, the #Celtics would be the most likely destination for the center.
1. The outside chance the Celtics coaches could rebuild his value from nothing to less than nothing.
2. Giving the Celtics more options for the DPE. The exception can only be used for one guy on a one year deal. If you use it on Okafor, his expiring salary could be flipped later for a guy on a multi-year deal or combined with other contracts closer to the deadline to land a bigger salaried player if necessary.
Unless they believe the guy would be an off court issue, in that case forget it.