Looking at next year, is there any real advantage to being just barely under the 2nd apron (say by $100K) vs. being over the 2nd apron?
Obviously the bigger the payroll the more you pay in monetary luxury tax.
And if over the 2nd apron you start your team's clock for maybe getting a future 1st round draft pick pushed to the end of the draft.
But in terms of wheeling and dealing, if you are already up against the 2nd apron, isn't that very similar to being over the 2nd apron in terms of limitations?
What am I missing here?