The Boston Celtics front office is full of very smart, very creative people. There aren’t many front offices with the brain power to figure out every possible trick available to them and manipulate them all into their favor.  The basis for this piece begins with that maneuvering the Celtics did to get themselves under the tax line, opening up tools to improve their team. They are far enough under the first apron now that the threat of it isn’t going to be a deterrent.  The second part of this is trying to look at the landscape created by the NBA’s collective bargaining agreement and understand its impact on players. One thing I think is happening is that guys worth $20-something million are having a tough time finding the money they want AND the situations they are hoping for.…