Agree with most of this, although it’s not the tax itself that’s necessarily driving the decision. It’s the lost revenue as a result of being in the LT penalty box that is much more painful. Brett at Bleachernation has the best write up on it. The best writers can’t seem to figure it out. The loss of draft picks in the 3rd year of being over occurs as well, I believe. If true - that’s a significant factor.