The Celtics' trade signing rating is A: Boucher is a better fit than Niang, saving over $36 million.

On August 6, Beijing time, the Celtics completed two transactions. They traded Georges Niang and two second-round picks to the Jazz in exchange for rookie RJ Lewis, who is on a two-way contract. Additionally, the Celtics signed Boucher to a one-year, $3.3 million minimum contract. ESPN subsequently rated these two moves by the Celtics, giving them a high score of A.

Essentially, Boucher replaces Niang in the lineup, saving approximately $6 million in salary and over $30 million in luxury tax.

As a backup forward, Boucher may offer more advantages than Niang. He ranked 22nd in ESPN's free agent rankings this summer. Currently, only two of the top 25 unrestricted free agents remain unsigned: Malik Beasley (who is under investigation by the FBI for gambling allegations) and Al Horford.

With Horford expected to join the Warriors after they resolve restricted free agent Kuminga's new contract issues, Boucher has become the best player available for signing. Last season, he had a three-point shooting percentage of 36% and a two-point shooting percentage of 63%, demonstrating elite efficiency, and he proved his wing defensive capabilities in a big lineup off the bench.

In Boston, Boucher is expected to play power forward, creating offensive space for the Celtics' non-shooting centers (Kata and Tillman) and teaming up with Garza to provide supplemental rim protection.

It's indeed unfortunate that Niang couldn't achieve his "hometown return," but for Boston, the financial motivation to push this trade was too strong. Combining this with the previous three-team trade to acquire Niang, the Celtics have now completely shed Porzingis' $30.7 million contract, costing only a few second-round picks.

This season, Boston has a real chance to avoid paying the luxury tax. To cut the remaining $11.7 million in salary, they may need to include an additional player when trading backup forward Sam Hauser (salary $10 million) or trade Anfernee Simons (salary $27.7 million) for a lower-salaried player.