The problem with trading Howard to Oklahoma City is that OKC would have a big void at SG and PF.
OKC is planning to play against Miami and you cant do that without being deep at the 2,3, an 4 positions with or without Howard- Don't forget they just added 2 more shooters to spread the floor
If this trade would of happened at the start of free agency, it would have been perfect- OKC could have gone after Crawford, Terry, Allen, or Mayo to fill the SG harden role and would of been able to find a solid PF with the new roster.