The Lakers are going to rebuild around Luka. They still need a center. IHart checks a lot of boxes for who works next to Doncic.
OKC needs a secondary ball handler to reduce the workload for Shai. LeBron wouldn't need to exert himself on defense as much, so he could focus on being a force offensively. This gives LBJ the opportunity to contend for a couple more years and maybe catch Jordan.