assuming Artest and marion dont opt out  

Odom(13mil)/Walton(4mil)= (17mil) -> Miami

Odom + beasly at forwards  and Miami gets some warm bodies to replace their D league roster

Marion(16mil) -> Sacramento

Sacramento gets a more effiecient SF at the offensive end and an equivalent defender  + 3 point threat  and if it doesnt work out they have cap space in 2 years

Miller(10mil)/Artest(7mil)= (17mil) -> Los Angeles Lakers

LA gets a high post backup big man who can hit that open jumper when they sag off of Bynum or Gasol   and LA gets that defensive SF they need i suppose Miler's contract is pretty long, but we're getting rid of Luke

Decent deal all around.

Lakers easily get the best deal. They get a guy who's going to body Pierce, and they get out of the last three years of Walton's contract. They should probably throw some sweetners to Miami... who I don't do the deal as is.  

the only thing left of value in LA  that wont mess up salary matching is including  either Koby Carl, Joe Crawford , or DJ Mbenga , Miami can take their pick of and i doubt we have anymore meaningful draft picks in the next 3 years

 Meh, maybe they do the deal as is. I just don't think they'd like Walton's contract.

I think just Odom + Ariza might even be a better deal.

 Haslem and Beasley can share the PF position with Odom and Ariza at SF.