[Stein] The Philadelphia 76ers and Daryl Morey have no intention of enacting a rebuild and, if James Harden is traded for a draft-pick heavy package, those picks are expected to be flipped for a top-level player while also aiming to retain cap space for free agency next Summer.

Source: https://marcstein.substack.com/p/the-latest-on-the-latest-james-harden/comments?publication_id=392205&utm_medium=email%2Cemail&comments=true

If the Sixers ultimately trade Harden for a draft pick-heavy package, my belief is that they would be doing so with the intent to flip those picks in a subsequent deal for a top-level player — not because they suddenly covet draft picks.

In other words: I don't believe Morey secretly wants to pursue a "rebuilding" course, as has been suggested in recent days, because he never has before. It would be a complete detour from his careerlong philosophy to initiate a teardown that has the Sixers starting over.

The Sixers' primary team-building objectives, as I understand them, are A) trying to find another star to fortify their Joel Embiid/Tyrese Maxey core and B) preserving next summer’s pathway to significant salary cap space with whatever they do.

If you want to add a broader C) to that list, Philadelphia is most of all determined to avoid doing anything that might lead to Embiid registering a trade demand of his own.

It bears repeating that the Sixers aren't trading Embiid unless Embiid forces them into it. Nothing close to that has happened — yet.