At a minimum, it limits the team's flexibility next season. Yes, I understand that those limits are mostly self-imposed, but going over the CBT by 280k has implications to which options are available to the team this year. In reality, the Cubs probably never planned to be over the CBT next year (Bruce Levine also says he fully expects them to be under), and they probably won't sign anyone who received a Qualifying Offer. If both of those things end up being true, then ultimately them being over the CBT won't really matter. But if they DO end up signing a Qualifying Offer player, now they lose their 5th round pick (in addition to the 2nd) and $1 Million from their international bonus pool. For what? That is why you don't purposefully go over the tax by a few dollars. I'm not sure exactly how it happened, but I think Jed made a mistake somewhere, and when you are Mr. Play-it-Safe maximizing value analytics guy, those types of mistakes shouldn't happen. I'm not saying the Cubs shouldn't go over the luxury tax. They should be able to do it with regularity. But even if they were willing to do that, they should never go over in the manner they did.