Let me start off by saying Stephen A Smith usually spouts a lot of nonsense in regards to NBA and free agency, but he did call Lebron going to Miami so I'll give him the benefit here. Stephen A had a list of 7 teams supposedly in the mix for Lebron and Boston is probably the most surprising one on that list for a whole novels worth of reasons. Boston was the biggest reason for Lebron leaving Cleveland in the first place after 2010 and have continually been the vain of Lebron's existence. Not only is the history between the two rather interesting, there's a problem with Boston's All Star point guard and former Cavalier, Kyrie Irving.
The entire idea of Lebron going to Boston is just off season rumors and expect many more to come. For the sake of this article though, let's just have some fun. Kyrie Irving, who left Cleveland to be “the man” would most likely not enjoy the idea of playing with Lebron again. In the long run though, how Kyrie feels wouldn't matter. Boston could have a starting five of Kyrie, Brown, Tatum, Lebron and Horford; the Celtics could easily afford to lose Kyrie at that rate since he's purely a luxury at that rate.
A trade for Lebron James would be as easy as him opting into the final year of his contract and matching salaries. Boston would offer a package based around Gordon Hayward or hysterically, Kyrie Irving. The easiest deal would look like Gordon Hayward, Marcus Morris (or salary filler), and a first round pick for Lebron James. While the idea of parting with prized free agent Gordon Hayward may sting, the NBA is a cold blooded business and no man has colder blood than Boston Celtics GM Danny Ainge.
If Boston were to trade Kyrie Irving, it becomes a tad bit more complicated. First the obvious history between Kyrie and Cleveland are an obvious roadblock as I'm sure Cleveland doesn't want him to return after asking to leave. The other hard part comes down to matching salaries with Lebron James, though that could be mitigated by finding a third team (hello New York Knicks?). At the end of the day, Cleveland could make off like bandits either way if they were to trade Lebron James.
At the end of the day, the only thing we know is Lebron James wants to win and compete. No one besides himself and his family know where he'll be playing next season. The threat of Lebron playing in Boston is real and his pathway there is easier than him landing in Houston, Philly and even Los Angeles.