Magic get a bonafide superstar that can drag them to at least the 8th seed, probably further. Westbrook solves their offence creation issues. Losing Vucevic forces Magic to accelerate Bamba's development (but still have Birch for 'solid' minutes. The main flaw for Magic here would be a lack of shooting surrounding Westbrook, they would need to hunt for a sharpshooter in FA to partner with Fournier.
Rockets get an All Star calibre Center in Vucevic, he can shoot and play make which should help create space for Harden. Aaron Gordon can play small ball 5 and should start to fulfil his potential as a scorer with the spacing created by Harden.
Magic might want some kind of pick compensation to offset the monster salary owed to Westbrook but talent wise, I think this deal is pretty close.