In a strict salary dump and contract dump, there is not a single team out there that can offer a team the package Boston can. Period.
Come on, nick.
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Cleveland trades: Ben Wallace, Sasha Pavlovic, Delonte West, J.J. Hickson ($24,433,450 salaries; $21.18 million guaranteed)
Sacramento trades: Andres Nocioni, Beno Udrih, Francisco Garcia, Kevin Martin ($29,011,970)
That trade saves Sacramento almost $9 million immediately, plus the next year Wallace, Pavlovic, West, and Hickson could come off the books. (Delonte would be paid $500k if he was cut; I doubt they'd dump Hickson, but they could).
Does our trade offer make more sense than that? I don't think so. I know you through in the caveat about Ray being almost at Martin's level, but why would the Kings care? They'd want to lose, and lose big; there's no use keeping a vet around who may help you win games. Delonte and Hickson are players Sacramento could build with, if they so chose.
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Or what about:
Houston trades: Tmac, Carl Landry ($25,483,124)
Sacramento trades: Andres Nocioni, Beno Udrih, Francisco Garcia, Kevin Martin ($29,011,970)
Sacramento gets a former superstar and a young player with upside, both of whom are expiring. Lowry could be substituted for Landry if the Kings liked that better.
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Miami trades: Jermaine O'Neal, Mario Chalmers ($23,772,000)
Sacramento trades: Sacramento trades: Andres Nocioni, Beno Udrih, Francisco Garcia, Kevin Martin ($29,011,970)
Sacramento saves $5.5 million immediately, and gets a cost-controlled starting point guard.
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San Antonio trades: Manu Ginobili, Kurt Thomas, Bruce Bowen, Fabrico Oberto, George Hill ($24,491,390)
Sacramento trades: Sacramento trades: Andres Nocioni, Beno Udrih, Francisco Garcia, Kevin Martin ($29,011,970)
Bowen and Oberto are only partially guaranteed; I'm not sure how much, but this trade saves Sacramento at least $4.5 million, and probably closer to $7.5 million or more. It also brings them back a star in Ginobili, and a good young player in Hill.
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Those are four trades that, in my opinion, are better than the Boston trade.
EDIT: It's funny that BCelts and I were so much on the same wave length; we even came up with three of the four same teams.