Its about the best possible scenario. There is absolutely no reason to believe that the Spurs will exceed the luxury tax. To me, any discussion of possible strategies that does not account for the luxury tax is just fantasy basketball and cannot happen in the real world.
Unless you are willing to trade Tim, Tony, or Manu then the following simple math problem must be overcome before, IMO, any scenario can considered realistic:
Per Stern's letter to NBA, projected lux tax for next year will be 69.4M.
The Big 3 are on the books for 45.5M next year.
The difference between those two numbers is 23.9M
23.9M to fill at least 10 roster spots.
The following players are under contract for next year:
Bowen 4M- 50% guaranteed
Thomas 3.8M
Oberto 3.8M- 50% guaranteed
Mason 3.8M
Bonner 3.2M
Finley 2.5M- player option
Hill 1.1M
Mahinmi 900K
Total: 23.1M for 8 spots.
Now, again IMO, any realistic scenario must account for how you are going to exchange the players already under contract for better players and stay under the luxury tax. I don't believe a single scenario presented has done that.

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