yeah i also thought that was logical, but imo there needs to be a small amount of wiggle room. if you are consistently in the playoffs/winning titles, you can afford to have a higher payroll, or at the very least gain the ability to go over by some predetermined amount for the following year.
I thought that's what I was suggesting. Like, let's propose an example:
Suppose I'm the Lakers and I'm over the tax. If I make it to the conference championships or beyond, I still get my wiggle room. If I have Free Agents, I can re-sign them. I can use my MLE. I can use my draft picks. I can sign players for the minimum.
That's wiggle room.
Now, suppose the following year, I'm still over the luxury tax, but I get knocked out in the second round. It's time to rebuild. I can't re-sign my own free agents or use my MLE until I get back under the luxury tax.
Likewise, any team that wants to can go into the luxury tax for a season. The pain comes if their bet doesn't pay off by getting them far enough in the playoffs. Then they're limited in what they can do the next year.
So, I think everyone would still have some flexibility, even when over the luxury tax line.
-------------------
As far as the draft, I figure the easiest thing is to let everyone draft how they want to. Then we'll put together the salaries and see where everyone stands. If someone wants to go into the season with a high salary team they don't think is going to get very far, then that's motivation for them to start trading.
Otherwise, we just deal with it. If someone's got a $100M payroll, let them play out the season, and then be limited in what they can do at the end.
If someone wants to go low salary and maintain the cap space for future trades or free agency, I don't see a reason to stop them. That was obviously my strategy.