This seems only clear if we invent restrictions on exceeding the luxury tax that don't have a good reason to exist, and flies in the face of how Hoyer talked about the team heading into the season. The team wasn't going to exceed the luxury tax in seasons it wasn't a competitor, partially due to the makeup of the roster and Hoyer's approach to team building(which seems to value incremental expensive additions vs adding 5 big contracts in one offseason) and partially because ownership likely didn't want to take an unnecessary haircut on top of having an expensive uncompetitive team. Now that they intended to be playoff caliber for the foreseeable future starting with this season, the marginal difference in roster spend from the LT penalties is a rounding error.
Said another way, if this is shocking to anyone, they can either reconsider how they interpreted the team's relationship to the tax line, or we can conclude that Hoyer did something grossly incompetent, out of character, and ignored obvious mechanisms to fix it mid-season. Occam's razor gives us a pretty clear answer to that one.
What the 2024 team being over the tax does seem to confirm is not about Jed but about ownership, and it's that there is no reasonable situation we can expect them to blow out the tax and go 40+ million over it, even for a single season. THAT possibility would have made exceeding the tax in 2024 meaningful, and if you take it off the table and have the team risking repeat penalties at the more mild rates, then there's nothing incorrect or irrational about Jed going over the tax and (crucially) not going back under this year when he had opportunity at the deadline and little competitive motivation for 2024.