To San Antonio:
1st round draft pick (hopefully)
Advantage for SA:
Putting Bosh next to Duncan in the front court allows the Spurs to contend for a title this year, which is their modus operandi. It also probably extends Duncan's career a few years, the same way Duncan extended Robinson's career. They then get a crack at signing Bosh in the offseason, keeping him close to his hometown.
Disadvantage for SA:
Takes away some wing depth - would still have Finley, Ginobili and Mason as their primary wings. Would this be enough to win a title?
Advantage for Toronto:
Jefferson is an average-to-above average defender, and can offensively take over games in short spurts when he gets hot. Athletic wing who can be a good mentor for DeRozan and Weems. A pretty good rebounding swingman with good basketball IQ. SA would likely say yes to this because he's been a bad fit in SA so far. With only one year remaining on his deal, he's not a long-term liability. Could even be packaged along with Calderon and/or Turk deals next year to sweeten the pot if necessary, though if I were BC, I'd try to resign him to a deal as long as it made financial sense.
Hill and Blair are young players on their rookie deals with significant upside. They both defend and are smart players.
A low draft-pick gets the Raps into next year's draft, and might facilitate the Raptors moving up in the draft.
Disadvantage for Toronto:
No Bosh. I'm not concerned about the offence, but defense and rebounding could go downhill. And of course, Toronto loses another franchise player. Don't think prospective FAs don't notice this.
Toronto starting lineup becomes Calderon/Jack, Jefferson, Turkoglu, Bargnani, Nesterovic.