Asset #2: Dejounte Murray
Dejounte Murray has emerged as the Spurs' best player this season and is averaging a terrific 18.4 points, 7.8 rebounds, 8 assists, and 2.1 steals (all career-highs). With Murray’s evolution into a borderline all-star, his value has likely dramatically increased.
Moreover, considering that he was reportedly offered for Ben Simmons, Murray's overall value has possibly even eclipsed his. Therefore San Antonio may have dodged a bullet, considering that they might have given up Murray, Lonnie Walker, and multiple picks in a possible Simmons trade.
Also, it appears that the rumors might've lit a fire under Murray, who is now playing the best basketball of his career, and at 25, is likely still improving. Assuming that's the case, his value should continue to rise. Therefore, Murray is the Spurs' most valuable asset among their current players.
Asset # 1: 2022 1st round pick
San Antonio's 2022 first-round pick is shaping up to be a crucial asset for the Spurs. Currently, San Antonio has the 5th-worst record in the NBA, and if that holds, it could mean a top-four pick in next year's draft. After all, based on lottery odds, the Spurs would have a 37.2% chance of ending up with a pick in the top four.
Conversely, in that scenario, they would have a 0% chance of the 5th pick, an 8.6% chance of the 6th pick, and 50.3% of the 7th or 8th pick. Still, the pick is definitely a major asset and one that could net the Spurs their next superstar, who would be combined with Murray, Johnson, and Vassell.
A lot is left to be determined, though depending on how the rest of the season plays out, it could very well be the team's most valuable asset.
Ultimately, San Antonio definitely is well-positioned for a successful rebuild. It remains to be seen how long it might take, though, with several excellent assets, the rebuild could be finished sooner than many might expect.