I agree there are no financial reasons for staying below the 2nd apron this season.
I believe there are more harsh penalties if a club gets into a repeater 2nd apron offender status (over 2nd apron 3 out of 5 yrs).
Maybe Wyc just doesn't want to start the repeater clock.
Another poster -- keevsnick? -- pointed this out, but the second apron repeated tax and the restrictions on trading you first rounder seven years out don't go into effect until 2025.
Just to be clear here: There is no repeater tax for the 2nd apron, in that being over the 2nd apron multiple times doesn't in any way change the
financial penalty you pay. The repeater tax is for just being over the normal luxury tax line.
But what i think you're referring to is the
2nd apron draft pick penalty. Being over the 2nd apron starting in 24-25 freezes your draft pick 7 years out (so in 32' for the year 24-25). Following that year if a team is over the 2nd apron 2 or more of the next 4 years their frozen pick gets sent to the back of the draft. But if they over fewer than 2 of the next 4 their pick gets un-frozen and no penalty is applied to the previously frozen pick.
What this means, i think, is if you want to avoid the draft pick penalty you could be over the 2nd apron two straight years, then under the next three. But your pick's would still be frozen during that period.