Deal is done. More or less a pure salary dump even though Theis was on a team friendly contract. But Wagner makes less. Teague is also going to Orlando as part of the Fournier deal and Javonte Green to Chicago as well. Luke Kornet somehow is coming to Boston too.
It should be noted Wagner and Kornet both are unlikely to be Celtics past this season and one or both could be waived in the next few weeks. They are like the Nets players we got back in the Pierce/KG trade. Boston didn't really want MarShon Brooks. You'll hear the Celtics talk about how they like them, since they have to, but it was their smaller contracts that are the reason they are in Boston (if they actually make it that far).
If Moe from the 3 stooges was available and made less than Wagner, Ainge would have taken him instead. The deal was a pure luxury tax move for Boston. There is definitely benefit (especially for billionaire owners) for not mixing in the repeater tax club, but there are better management ways of going about this.
Chicago Bulls fans be like: I know we got a starting big in Theis who will compliment Vuc great off the bench & can even play next to him, but we gave Boston luxury tax savings. Did we give up too much? #SaidNoBullsFan