Even though the NBA Finals are ongoing, with the Cleveland Heat, err the Miami Heat, losing Game One to the San Antonio Spurs; it hasn't stopped other teams from doing their due diligence and others from starting their plans early. The Denver Nuggets, Memphis Grizzlies and Los Angeles Clippers have fired their coaches (seeds 3-5 in the Western Conerence Playoffs), the Houston Rockets are eyeing Dwight Howard and the Atlanta Hawks already envisioning a super team, albeit illegally. 

In order to adequately, and I'm no expert, predict which players are heading to which team one would have to not only look at singular interests but the cap room and team philosophies. If LeBron James wanted fame and popularity, he could have simply stayed in Cleveland or New York but the team was either too talent-deprived or in shambles. Miami was the right choice, as evidenced by the three straight NBA Finals appearances. 

I included some restricted free agents according to their chances of actually leaving their respective teams. For example, it's entirely possible Jeff Teague (restricted) will leave the Atlanta Hawks but there's very little chance David West (unrestricted) will leave Indiana. Same goes for Manu Ginobili. 
There are others I also had to leave off being of age or limited impact (Andrei Kirilenko, Jarrett Jack) and focused on the few that can ultimately make non-contenders into contenders or contenders into champions. 
 

1. Dwight Howard (UR)

Howard will get more money staying in Los Angeles but after another tumultuous season off the court, and relatively on the court, here's thinking he tries and repairs his image in a place that has much less press, a la LeBron James. Usually, the Lakers would likely recover by stealing (Pau Gasol, though that looks less so in hindsight) or simply picking plyers up because of their stature as a franchise but not this time. As immature as Howard may be, he might look to leave for the Houston Rockets, a team that fits perfectly into his skillset. An offense predicated on three-point shooting, penetration and the defense of Omer Asik, Dwight would ably fit into the role of the starting center. Although Asik would be relegated back to the bench, this only strengthens the team's defense for 48 minutes. 
The Rockets can offer him a max contract as well. The Western Conference is wide open after the Oklahoma City Thunder and the San Antonio Spurs and with this addition, the Rockets may step into the upper echelon. 

Best Fit: Houston Rockets

2. Chris Paul (UR)

With Vinny Del Negro's firing, the Clippers appear to be in shambles but this might end up better in the long run. If Paul believes that management is trying to ruin his image by blaming the firing on him, he might leave. Even if that were the case, the best playing situation is still in Los Angeles, where his surrounding cast would include Blake Griffin, Deandre Jordan and Eric Bledsoe. 
It'll be tough to see Paul leave the city where he's turned his team from the younger brother to a more talented and better team. Plus, where else would he go, Atlanta? 

Best Fit: Los Angeles Clippers

3. Josh Smith (U)

In this hypothetical narrative I have created, Josh Smith is able to head to the Denver Nuggets because I am assuming Andre Iguodala will leave the Denver Nuggets and in turn open up a spot for a player similar not in skillset but the total package of what he brings to the table. While Smith can't shoot as well as Iguodala (neither are necessarily great shooters), he brings the ability to defend anywhere on the court in the same manner. No one knows what the Nuggets will do without their coach or general manager but if they emulate what's been successful for them in the past coulpe seasons, Josh Smith is a perfect fit. 

Best Fit: Denver Nuggets 

4. Nikola Pekovic (R)

With Josh Smith, Devin Harris and Kyle Korver coming off the books this offseason, the Hawks will need to prioritize what philosophy they want going forward. They succeeded last season by running an offense predicated on the three-point shooting of Korver and odd offensive tendencies of Josh Smith, but they'll most likely build around Al Hordford now. 

They can not only offer Pekovic a lot of money but he'd be a nice fit with on a team with shooters, several first-round picks and presumably Jeff Teague as the attacking point guard. Pairing him in the low post with Horford would present teams multiple matchups problems. Although the spacing might be a little off at times, let's not forget Horford can shoot from the perimeter as well. 

Best Fit: Atlanta Hawks

5. Andre Iguodala (UR, ETO)

Despite never panning out to be the superstar everyone has envisioned him to be—although not as bad as Rudy Gay's case—Iguodala's ball-hounding and quicknes helped inject some life into the Nuggets' normally porous defense. The Nuggets were able to switch and play the up-and-down frenetic style because of his Swiss Army-like attributes. For that reason, he fits into most teams but for the purposes of my dream scenario, I want him on a contending team and in comes the Portland Trail Blazers. 

The Blazers are up against the cap if they do look to re-sign Eric Maynor, a qualifying option player, and if they were to stay under, they could offer Iggy up to about $15 million per year, not counting the signings of their first-round pick. Pair him along with Nicolas Batum and Portland's defense and depth are on the uptick. Don't forget  

Best Fit: Portland Trail Blazers