Finally, the NBA Draft is here for the Philadelphia 76ers.And, for the first time, Sixers fans will get their first real look at what new team president Mike Gansey’s philosophy looks like. As a result of the Jared McCain trade at the February deadline, Philadelphia holds the No. 22 pick in the first round. In what is a loaded draft at the top, and through the lottery and late teens, Philly is still in a challenging position.If its second-round playoff exit at the hands of the eventual champion New York Knicks indicates anything, it’s that the 76ers have several needs to address.They need more size and athleticism on the roster. They could use more shooting. More defenders and rebounders would also help. Their durability and playmaking need upgrades. Maybe most of all, they need more playoff-viable depth. As Tuesday night approaches, the quartet of Joel Embiid, Tyrese Maxey, VJ Edgecombe and Paul George is as good as almost any in the NBA. That’s why Philadelphia, despite its flaws, won 45 games and reached the second round. But it needs a lot more, especially considering how the Knicks exposed those flaws in real time.What is Embiid’s future with the 76ers?Tony JonesWhat most know is that the No. 22 pick isn’t going to answer all of that. But the draft is good enough for Philadelphia to walk away with a rotation-level player. The front office for its part has been busy. It has attended agent workouts. It has brought in multiple prospects for in-person interviews in recent days, including Zuby Ejiofor, Dailyn Swain, Koa Peat, Chris Cenac Jr., Isaiah Evans and Allen Graves. They have interviewed more candidates via Zoom. What happens on Tuesday night, in some ways, will depend on how the draft board falls. But the Sixers are confident they will be able to add real talent.In many ways, an onus will be on the 76ers to be nimble through the draft. If lottery-caliber talent unexpectedly drops, Philadelphia could have a chance to make a call. If someone wants to offer the 76ers more assets in exchange for moving down, there could be a chance to answer the phone.What works in Philly’s favor on Tuesday is its flexibility to prioritize talent over anything. The 76ers can just take the best player available. If that’s someone like Alabama’s Labaron Philon, who is a wispy point guard out of Alabama, then that’s fine. The Sixers have a massive need for another guard on the roster. Should that be Swain, a do-it-all wing out of Texas, then that’s fine. You can never have enough wings, as the Knicks proved during their championship run. And Swain’s ability to handle the basketball and make plays for himself and others would address another need for Philadelphia. If it’s Cenac, whom The Athletic‘s Sam Vecenie projects to Philadelphia in his latest mock draft? Perfect. We all know the 76ers need another talent at the center spot because Embiid will inevitably miss games. If it’s Graves or Ejiofor? Great. There is a real need for another power forward on the roster.In other words, Philadelphia will be hard-pressed to draft someone who doesn’t have at least a reasonable path to playing time. As the offseason commences, the Sixers are comprised pretty much of their top four and spare parts. Three important rotation players from last year — Kelly Oubre Jr., Quentin Grimes and Andre Drummond — will be unrestricted free agents, and the Sixers were never able to replace the shooting they lost when they dealt McCain to the Oklahoma City Thunder.What Tuesday allows Gansey and his newly-formed front office to do is pull the curtain back a bit and shed some light into some of what he likes and prefers as a decision-maker. It also gives Gansey his first crack at attempting to shape the roster, with free agency to follow. The 76ers have ample work to do, a truth they acknowledge and don’t run away from that, to their credit. And the Knicks made it an undeniable truth in the playoffs.But the Knicks also proved that windows of contention, by and large, no longer exist in the NBA. If you have a foundation and if you have talent, you try to build a roster capable of winning a championship. That’s where the 76ers currently are. They were able to win games and win a playoff series because they have two All-NBA-level players in Maxey and Embiid, a rising star in Edgecombe and George growing into a terrific role player at this point in his career.The challenge for Gansey, his front office, Nick Nurse’s coaching staff and the trainers is multilayered. Once next season starts, the top four need to be on the floor enough to make playoff seeding matter, so the Sixers don’t run into a juggernaut early in the playoffs. And the front office has to answer some of the questions about the team’s depth. Embiid proved himself to still be an elite basketball player, but his body is steadily racing against the effects of Father Time.What the four guys at the top of the roster proved is that they have the ability to win at a high level. But they can’t do it alone. It will make for an interesting draft for Philadelphia and an interesting offseason on the whole. Against the backdrop of the depth of the Eastern Conference, the importance of making the right moves looms large.Step No. 1 comes Tuesday night.Philadelphia, you are on the clock.