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.