For Kevin Durant, if he wants to leave, doing a sign-and-trade involving the Golden State Warriors and the team that he may prefer is a very realistic possibility. Durant would be able to get over $50 million more and an extra year from Golden State.
Obviously, his contract would extend to whatever team he’s dealt to. That extra year is pivotal in any trade talks. Given that he’ll be out a full year, any team that’d trade for Durant has a year to prepare for his return.
Whether he returns to his former self or not may matter if you surround him with elite talent.