My speculation is that it is either Kyle Lowry in a sign and trade for;
Dragic + Precious AND Okpala
OR
Dragic + Tyler Herro
For Kyle to receive a $90 mil contract, his 2021-2022 salary must be atleast $28.5M (with 5% increases each season), the Heat must be sending the Raptors atleast 22.7M in salary (within 125%).
Dragic (19.44) and Achiuwa (2.71) equals 22.15M, which is not enough. The trade would have to also include KZ Okpala at 1.78M.
You can tell the rumours regarding Achiuwa are baseless because nobody is talking about Okpala, who would necessarily need to be included.
Dragic + Herro work salary wise.
Given that Dragic is a negative asset and Achiuwa and Okpala are not very valuable, in light of the enormous loss the Raps experience by forgoing their cap space, it is very unlikely the Raptors would accept such an offer (Dragic, Precious and Okpala).
In light of this, it's clear the rumoured trade package is baseless and its more likely the trade package is Dragic + Herro or Dragic + Achiuwa + Okpala + multiple picks.
To understand why the Heat would need to include a real asset to make this trade work - the Raptors are losing a lot by doing this sign and trade (forgoing almost 20M in capspace) while the Heat are gaining a lot (ability to utilize the MLE).
For those who don't know how this works - the trade between the Raptors and Heat was informally completed yesterday. For all intents and purposes, the Raptors cannot withdraw from the trade nor will the Heat change what they are sending out.
The only reason we are waiting for the details is because for practical reasons, it is easier for the Raptors to re-package the assets received in this trade in a single multi-team transaction.
apparently the only picks the Heat can trade are 2022 second rounder (less favourable between Philadelphia/Denver) and their 2024 second rounder.
This makes the Herro trade option more likely.