Though I like the idea, I seriously doubt that OKC would pull a deal like the one in the OP. If I'm OKC, I'm keeping Harden, tax or not. OKC is a legit title team RIGHT NOW with a young core (that includes Harden) that will only get better in the next few years. Unlike the Bulls, I don't see the Thunder wanting to dump a quality player simply because of the luxury tax. Furthermore, Harden gives them a lot of lineup versatility since he can provide pseudo PG type playmaking skills as well as dynamic scoring...something that I don't think the Thunder take lightly.
That said, a guy like Harden is pretty much exactly what the Bulls need (minus the choking in the Finals perhaps, but whatever). However, if such an opportunity for that kind of player arose, I'd be extremely shocked. The only trade scenario I see going down is a Richard Hamilton dump which will probably result in a lost draft pick as well (though our draft picks tend to be low valued anyway) which would be sad to see, not because we love Rip or that draft pick is valuable, but because management wants to get under the tax that bad. There's a possibility for a Taj trade, but I don't really see teams giving us a good return for him. He's more likely to be Omer'd at season's end sadly.