Smith's contract has the most value after the Finals as teams contemplate clearing space. I think he'll be the only game in town on that front since his contract was signed under the old CBA and has a team option for next year. Since it's under the old agree, it is worth the full 2019-20 salary in trade. So a team can acquire him and cut him.
Right now a guy like Burks is much more appealing because he has shown he can contribute in some way recently and there is no commitment to him next year.
So say a team like Orlando wants to clear enough space to take a run at a marquee free agent. Trading Mozgov for Smith saves them $14M in cap space and gives them some elbow room with a max slot.
For instance, you could take Hardaway off the Mavs' hands for Smith (with a little salary cap manipulation) and give them the ability to open up a max slot that could be signed while extending Porzingis the QO. There's a question of what would make that worth the Cavs' whiles. I'm not too sure Dallas could offer anything I'd be interested since adding a big name FA fish could mean late first round picks for years. But that's an example.
Does Boston want to get out from Marcus Smart? They can with JR Smith and they have draft assets. If Kyrie remains, Smart and a couple of 2019 firsts for Smith would save millions. They are right at the tax threshold next year before re-signing Rozier, etc and any firsts.
Boston is also a place I could see Kevin Love landing with those assets if K-Love plays well when he returns. A trade of Love for Hayward works. Throw in some draft picks and it could happen, though I doubt they commit to that before Kyrie commits to them, if at all.