If they do match Gortat, they're paying a load in tax AND they'll have to fill the holes in the roster with a bunch of scrubs with the money they don't have (and pay tax on top of that, too). It doesn't make sense for Orlando. Why sign 1 guy and end up paying double in taxes when you can get 2-3 better options for less?
Smith and Donnie have a good history, though. On top of GMs screwing each other, it would be two friends doing the same. But I'm not even worried about that. It's the money on the Magic's end that leads me to believe they won't match.

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