The Boston Celtics concluded their preseason going 4-1 and are preparing for opening night where they will get their championship rings and raise Banner 18.

As the new season tips off, the Celtics aren’t looking to defend their title, but rather attack the next one, as head coach Joe Mazzulla said during the offseason on The Locked On Celtics Podcast with host John Karalis.

The Celtics could become the first team to win back-to-back championships since the Golden State Warriors in 2018. The Celtics won eight back-to-back titles from 1959-1966, a feat that only seven teams in league history have ever reached.

With the season set to begin in five days, let’s take a look at some of the lingering questions surrounding this team ahead of the season:

Roster Cut Down Day

The Celtics had 20 players on their roster and needed to cut it down to at least 15 by 5:00 PM on Saturday, per the NBA deadline. As it stands, they currently have 14 players signed to NBA contracts, leaving an available roster spot if they choose to fill it, which is something Brad Stevens has elected to do over the last couple of years.

In the last few days, the Celtics have waived four players: Ron Harper Jr., Jay Scrubb, Hason Ward, and Dmytro Skapintsev. They’re hoping to sign them in Maine. Boston also has three players signed to two-way contracts in JD Davison, Drew Peterson, and Anton Watson.

The big question ahead for the Celtics prior to the start of the season is if Lonnie Walker IV has shown enough to be a quality addition to this team. The answer is yes. However, it’s the financials that are standing in the way of him making Boston’s roster.

According to Spotrac, the Celtics are $62 million over the cap and the luxury tax for this season. Adding Walker the roster would push Boston into the next tax bracket, and by doing so, they would have a $4.25 tax multiplier for every $1 spent. Walker would be on a veteran minimum of about $2.1 million, which would be a tax hit of near $8.8 million, and become upwards of $11 million total to keep Walker, per Keith Smith of Spotrac.

Starting Center & Positional Depth

The Celtics will begin the season with Kristaps Porzingis on the injury report after having leg surgery during the offseason for a rare injury he suffered during the playoffs. He’s expecting to hit the court as soon as he’s cleared, but that could be a couple of months into the season in December or January.

It’s worth mentioning that Luke Kornet (wrist) and Xavier Tillman (knee) both had offseason procedures, but they looked great during the preseason.

Kornet started at center during the preseason and he looked great. He averaged 9.0 points, 6.5 rebounds, and 1.8 assists per game. He had a 73.9 field goal percentage and showed to do more within the offense other than set screens and is once again being called the team’s best defender by head coach Joe Mazzulla.

Tillman also looked great on both ends of the court. He was confidently hitting 3s, averaging 54.5 percent, and he maneuvered well on the court after dealing with knee problem since he arrived in Boston via trade at the deadline last year.

Neemias Queta still looks to be a little slower in some aspects, but he can hold his own and is a great rim protector. He averaged 5.8 points and 5.8 rebounds per game in the preseason. He has a skill for grabbing offensive rebounds and creating second chance opportunities.

The statistics show he only had 1.4 offensive rebounds per game, but it seems like he grabs a lot more with how active he is under the basket.

The big question here is what will Al Horford’s role be to start the season? Will he start be the starter in place of Porzingis to begin the year, or will he come off the bench in his 18th NBA season? He only played in one preseason game and struggled to say the least.

Horford played in 65-games and started in 33 of them last year. He also will not be playing in back-to-back games to maintain the routine he set last season. The truth of the matter is that Horford needs to be load managed more than ever this season to preserve him for the playoffs when it matters the most.

The Celtics went 21-4 without Porzingis last year. Horford took most of the responsibility on his shoulders, but it can’t be that way this year. Boston has adequate depth to get by without Porzingis in the first half of the season and they need to take advantage of it.

The Celtics Are Still Up For Sale

With all of the excitement for the start of the new season, the ring ceremony, and Banner Night, it almost seems like the sale of the team is being forgotten about.

Although this is something that shouldn’t have much of an impact on this current team, it is still something that is going to happen within this season. The new owner will most likely try to decrease the payroll, no matter who ends up buying the team, as soon as the 2025-26 season.

Wyc Grousbeck recently told The Boston Globe earlier this month that the process is starting to get underway. According to Grousbeck, the sale is “gearing up and about to hit full-speed.”

It’s still unknown at this point who is in the running to buy the team, but current co-owner Steve Pagliuca has already said that he will be a “proud participant in the bidding process” in July when the sale was first announced.

Sam Hauser & Payton Pritchard X-Factors

Payton Pritchard and Sam Hauser are going to be as x-factors for Boston this season. They are elite shooters and carved a role for themselves on a loaded roster. They’ve each grown on the defensive end of the court and aren’t liabilities on the court. Their skill sets are invaluable to the Celtics and they’re going to be expected to produce again.

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