Still not convinced Cle needs that much of an upgrade... they won 66 games last year and were epic for the first couple rounds. Mo, Delonte, etc. just choked from a lack of experience in that big a series, and Orl was just a horrible matchup for them.
Since I don't think VC will be had for expirings, the deal I'd make is either for Jamison or a Tyson Chandler/James Posey for Wallace and Pavlocic type deal. That'd get NO under the tax THIS YEAR with Pavlocic's unguaranteed contract, along with save them 20 mil+ next year, so I think they'd be down. Chandler is what they need most to matchup with Orl IMO - A young athletic big who can handle Howard. Big Z is too old