I already complained about it for this season, but will again since it looks like a similar situation for 21-22. I really think the NBA dropped the ball on how teams are able to handle salary in regards to the luxury tax. If the player increases of 5%/8% are still taking place, then I think the luxury tax (not necessarily the salary cap) should have increased as well.
It doesn't really seem fair to make teams pay the tax when they were basing their payrolls on it increasing a certain amount each year. I understand that the pandemic is doing a number on revenues, but it seems some teams are going to be double penalized due to forces outside of their control.
I guess we should really appreciate that the Cs were able to get under the tax this year and restart the clock so they can avoid the repeater tax for years to come.