While realignment is football based and brands, for the ACC the basketball benefits of adding Tceh, Baylor, OSU, Kansas, ISU, and WV could be enough to get those a look. And possible help for them in recruiting in Texas (in theory), Texas eyeballs for the conf (in theory), and at 20 keeps travel down for the rest with a 5-team central pod (though in some sports they'd have an oddball 6-team pod in their setup, since ND makes 21.)
I'm still skeptical about them ever adding WV, based on academics and past really ugly fan incidents in Morgantown, but WV does have Gordon Gee at the helm. So also skeptical of the Pac taking Tceh, OSU, K. State for academics (and Baylor's only shot there is a gun to the Pac's head) but the Pac may be more desperate. I could also see a scenario where just Baylor and TCU being added to the ACC. The ACC seems the most open to privates and religious, and both Baylor and TCU rank high on the academic side. And while brands matter, ESPN still has their new ACC Channel, so a team or two or three in the Texas market may help.
Not sure that the argument that ESPN wants the ACC to add B12 teams to get more content holds water, since they could do that at a much lower price by adding them to the AAC. But might matter if the Pac (or somehow the B1G) decides to pursue B12 schools.
But of course everything is on the table if the B1G decides to raid the P12.