So, could Amir's new contract be 3 years, $36 mil, with the last two years on team options, instead of 2/$24 mil with second year TO?
Okay, the confusion here is that a team option is not quite the same as a 'non-guaranteed' contract. They have the same net effect in most cases, but in this case it is an important technical distinctions.
As LooseCannon stated, for an S&T, the contract must be at least 3 years, none of which can be option years, but only the first year must be guaranteed.
The rumored deal with Amir right now is 2 years, 24M, of which only the first year is guaranteed and the second is non-guaranteed. Neither year is an option year.
In order for it to be eligible to be executed as a sign & trade from Toronto, the deal would have to add a 3rd year. That year would also be non-guaranteed.
It is hard to imagine that Danny would NOT prefer to execute the deal as a sign & trade this way, making good use of the Rondo TPE and enabling the preservation of the Prince TPE, his various smaller TPEs and his Bird Rights on Bass, which potentially could become a small TPE if sign & traded with LAL.
However, we will just have to wait and see if that's how Danny plays it out.
It is possible that he would not have stated the deal initially this way, holding out hope that the Harris deal would work out.