There has been no press conference welcoming Anfernee Simons to the Celtics, despite him being the main addition to the team in trades that sent 2024 champions Jrue Holiday and Kristaps Porzingis out. One should very well take from that fact that Brad Stevens is still actively looking to flip Simons for either more financial savings/flexibility or a better fit roster wise.
That said, it is not an either-or situation with Simons and the luxury tax threshold. If Stevens and the Celtics choose to completely punt this 2025-26 campaign in order to reset all the restrictions that come with the luxury tax and it's aprons, it is not mandatory that his $27,678,571 salary for this season is offloaded this summer.