This smells like Miami or agents tampering to stir up some movement.
However, could tax rules play a role here?
https://www.slamonline.com/nba/state-taxes-nba-free-agency/#2OC6xuMfqHvM8HR4.97
If you are getting taxed 30% in Utah or 0% in Florida, that's a meaningful reason to go to Florida. Plus, there are beaches. His wife would be tan I guess. But I think that he would lose... a lot. He would be restarting in a big way. Miami doesn't even have a core. Whiteside isn't Gobert IMHO. He is older, a good shot blocker, but a worse defender. The management can get good players, but they don't build teams like the Spurs. It's a trendy move, but Dennis Lindsey and Quin Snyder will lead this team to a decade of greatness. Just watch. Miami? You can't even sweat in Miami.
It's a sellout move if that's where he goes. It would indicate to me that $$$ means more than winning. That is fine for many players, but I can't see Gordon being there and losing 50 games next year and being happy.