The only way the Celtics would be interested in JR Smith would be if the mercurial swingman decides to take a considerable pay cut to come play in Boston.
Danny Ainge won't pay top dollar, or even market value, for Smith - and Smith is holding out with the Cavaliers because he wants to "get paid." So, the only way this thing goes down is if Smith decides he wants to give the Cavs' front office a double middle finger. Here's guessing Smith's agent would step in under those circumstances and tell his client that dollars make more sense than a silly thing like respect.
Beyond the dollars, though, a Smith acquisition by the Celtics might not even make basketball sense for Boston. The C's struggled early in the season last year because Brad Stevens almost had too many options and was consistently playing 10 or 11 guys. While the C's could definitely use an elite shooter like Smith, they already have solid options at the 2 and 3. Avery Bradley will get the nod as the starting 2, and Stevens will absolutely want to give rookie Jaylen Brown big-time minutes. Gerald Green will also get minutes at the 3. Stevens will likely want to give RJ Hunter and James Young shots early in the season to prove that they're viable NBA players as well.
Smith would be a great addition if the Celtics were in the legitimate mix to win the NBA title this season, but his addition would certainly not propel them into a spot to challenge Golden State.
Expect Smith to re-sign in Cleveland.
Carry on, Hayward son
The main problem with the Gordon Hayward to the Celtics rumors is that Hayward is in a pretty good situation right now in Utah. The Jazz are improving steadily, going from 25 to 38 to 40 wins the past three seasons. There's every reason to believe that they will be a playoff team in 2016-17. A taste of the playoffs and the fact that the Jazz can pay him more than any other team, should be enough to keep Hayward in Salt Lake City.