Trade & FA 2024-25:

[SleepingHero]

ECONOMICS. The salary match can almost work as a simple 1 for 1: UT has about 30M in open cap room, and the difference in salary is about 33M. So UT would have to add almost any salary alongside Kessler's to make work. 
....NO is about 3M over the tax line, and presumably determined to do something to reduce salary by 3-4M at least. This would certainly be designed to provide that solution, and easily do so.
....UT also has incentive to increase their payroll, as they are about 17M below the team minimum (they do have 3 open roster spots they can fill towards that end). The penalties for being below the minimum are harsh enough that no team will go there. The deadline to get up to that number is opening day.

After the Lauri extension today, Lauri's active roster is at 133 mil with 32 mil of cap holds in Kira Lewis Jr and THT. They've managed to give Lauri an extra 18mil to his current salary so they've crossed the team minimum salary threshold you've pointed out.  

I assume any Ingram deal is going to have to include Kessler. Jazz can't just absorb 34 mil of excess salary but they can easily trade match for an Ingram deal.

The simplest deal I found was just Kessler+John Collins for Ingram and it makes sense for both teams.

NOP gets their starting center and no longer have to worry about paying Ingram a crap ton of money. They have to eat Collins' unappetizing deal for this season and the next, but combined will still make less than 1 year of Ingram's new extension. 

Jazz get off of Collins' deal which they've been trying to do since they acquired the guy. They obviously get better on paper with Ingram but are faced with paying Ingram his big money. It's a bit confusing why the Jazz are interested in Ingram. He hasn't really shown he can be more than a 2nd option at best, much like Lauri. In this West they need more than just 2 2nd-tier stars to be competitive. 

But maybe they really value getting off of Collins that bad? Who knows what Ainge is thinking.