If the Celts win another title this season, it’s all worth it. But if they fall short of back-to-back ‘ships, will Boston’s front office take a step back and make a huge move to establish some fiscal breathing room?

On-court performance isn’t the only variable that will determine the Celtics’ plan of attack. New ownership will soon take over, which could result in massive roster changes. Dr. Bill Simmons (father of The Sports Guy) recently suggested that Jaylen Brown’s time in Boston could end if the new owners don’t feel like paying the tax (and the Celtics aren’t on a title streak).

Brown’s been floated in trade rumors virtually every year of his career, so it’s not controversial to suggest that he could be on the move as early as the upcoming offseason, but what direction would the Celtics take if that actually happened?

The goal would be to remain a bona fide contender despite Brown’s departure, which would be possible with guys like Jayson Tatum and Derrick White still on the roster.

It’s interesting to think about what kind of player or players Celtics GM Brad Stevens could bring in with the flexibility gained from shedding Brown’s supermax contract.

What if Stevens went after a superstar in the twilight of their career, someone with one or two good years left who could legitimately add to a championship team without costing a max salary?

Three-time scoring champ and former NBA MVP James Harden has a player option this summer. Harden turns 36 in August but is still playing All-Star-level basketball for the LA Clippers despite his diminished athleticism. He’s also ringless, and the opportunity to join the Celtics for a championship run (or two) would entice him.

In a world where the Celtics moved on from Brown — who is owed a whopping $53.1 million next season — bringing in Harden on a yearly salary about half as large could be a sneaky good move by Stevens.

By the way, the Celtics could also acquire Harden via trade if he opted in (Harden and Derrick Jones Jr. or Harden and Ivica Zubac for Brown works money-wise). Harden’s $36.3 million next season would still be far cheaper than Brown’s cap hit.

Swapping out Brown for Harden would free the Celtics from Brown’s supermax deal that lasts until 2028-29 (at which point JB is getting paid $65 million). As a result, Boston would have way more flexibility to add pieces around Tatum moving forward, sustaining the team’s excellence throughout JT’s career.

Then again, keeping Brown on the team could achieve that same sustainability.

Trading Brown would be a basketball risk — because he’s very good — but it would definitely be a financial win, even if Stevens wasn’t able to replace Brown with a future Hall of Famer like Harden.

There’s also Harden’s fit on the Celtics to consider — would it work? He’d obviously defer to Tatum but has always thrived playing with the ball in his hands at the point of attack. Tatum and White currently operate as Boston’s main ball handlers in that sense, so the fit with Harden is not easy to imagine.

On the other hand, Harden’s talent level on offense could take a ton of pressure off Tatum, allowing JT to pick his spots more during the regular season while also giving the Celtics a much more unpredictable offensive attack.

Plus, Harden would be bloodthirsty for a ring, adding some desperation to a Celtics roster full of guys who have already won one.