Start off by saying will never happen. Why Dallas does it: KP and Christian wood are very similar players with KP having more range as a shooter and wood being a different style of defender and slightly better rebounder. That being said wood doesn't have this idea that he should be the number one option while playing with Luka. Add in the addition of a starting caliber guard in John wall and the playmaking he provides is something Dallas desperately needs. They would run closing lineups of wall Luka hardaway dfs and wood which should be a very good switch heavy defensive scheme with the ability to have some very creative offense (wall Luka 5 out pnr). This also makes them no longer subject to the stiepin rule and gives them more flexibility to trade draft picks.

Why Houston does it: Wall isn't playing and is just costing money at this point. Porzingis is still a young and can be exciting player. They are taking on about 8 million in total, but spreading it out over three years instead of two and can probably move Powell this off-season in either a salary dump or a sign and trade for something they really want. Also Christian wood is going to be extension eligible for that third year and with how he has outperform his contract would be looking at needing to go into free agency and could be looking at a 25 mill per year deal. Possible savings for Houston could be over 30 million dollars which is better than having a sunk cost of 47 million in a buy-out of John wall.