Going into the luxury is almost the opposite of hard capping. If you make certain move (full MLE, BAE, sign and trade) that makes it so you can only go 6M into the luxury tax which is being hard capped. If you don't make those moves you can use your bird, early bird, non bird, trades at 125% +500k and minimum contract exceptions to go as far into the luxury as you want... a much much higher payroll than the ~145 that the hard cap is this year. In theory by making uneven trades and re-signing player with bird exceptions you can never be capped in this league... your payroll could be like like 560M if all of your players had bird rights and were all nba selections at some point during their contract.