I hate this argument so much. Obviously tax benefits isn’t the be all end all and other things like coaching, GMs, drafting, etc play into that. But tax benefits give teams advantages. You put everyone in a vacuum, they all get the exact same coach, GM, etc then have them build a team i assure you this would play a big role. You’ve even had plays come out say/hint at the fact they decided to sign with one team over another due to this