Are Celtics only team with the 2nd apron problem?
No. Four teams finished over in 24-25, the Celtics, Bucks, Suns, Wolves.
But of those teams the Wolves are setting up to be JUST under this year. They also aren't yet in the repeater tax like the Celtcis are. The Bucks are setting up to maybe avid the tax entirely by letting Lopez Walk and stretching Lillard. The Suns traded KD because they have no path to building a contender and may yet stretch Beal to get under the 2nd apron.
The Cavs will probably be over the 2nd apron this year, but basically there's a two year window for being in the 2nd apron before the real draconian draft pick penalties kick in.
The problem the Celtics faced was not just the 2nd apron, its being in the 2nd apron for that second year while also being a repeater tax team and having no real shot with Tatum out.