As near as I can tell, Dwight Howard's rights are not held by any NBA team; whom would y'all owe the pick to?
The picks don't get transferred, they are just forfeited. For instance, Chicago and Philly this year.
But you're right, I did jump the gun there. Since Howard is not under contract with a team currently, tampering rules apparently do not apply.
Edit - still not sure on this. If we were to actually perform "negotiations" with Howard prior to July 1 when the free agency period begins, I think that might be considered tampering even though no team owns his rights, because in principle all teams should have the same "right" to access him on July 1. It's not clear that teams are allowed to negotiate with players they don't own the rights to between the end of their season and July 1.