As Bleacher Report puts it in Philadelphia’s case:
Skirting the tax instead looms as a primary focus. The Sixers are around $1.1 million above the line. This isn’t why I’m suggesting they sell. I don’t care about saving team governors Josh Harris and David Blitzer money.
This is more about turning Matisse Thybulle into something, anything, before he hits restricted free agency and they’re compelled to pony up any money, at all, for someone who doesn’t forecast as a core member of the nucleus. Indeed, his on-off splits this year are wildly positive. Don’t let them fool you.
Thybulle remains an offensive non-factor with an inflated defensive reputation who doesn’t fit well in the half-court for a team built around Embiid, and who won’t populate any of Philly’s most important playoff lineups. Moving him is just smart asset allocation. If the Sixers happen to sidestep the tax in the process, then so be it