So far the playoffs have been a performance of two extremes from the Celtics - shoot very well blow them out by 40, shoot poorly and lose. That inconsistency in the playoffs, and overreliance on shooting, might be why Brad decided to duck the tax and reset the repeater rate this season, and next. He knows that this isn't a championship team - yet. Tatum still looks like he's 75% and JB has lost his mojo after carrying the team most of the season. The young guys and White are struggling with their shots under pressure of the playoff lights and while Q has made huge progressions his flaws (fouling too much) are exposed in a seven game series. White looks more like a No4, a connector player, a force multiplier, than someone who you could say would be part of a Big 3. He can't create his own shot and he struggles when too much pressure is put on him, but he's great when he has other great players with him who he can make better.
With all that in mind, why waste an opportunity to get under the tax if we're not going to win a championship anyway? Get the team in the best position financially for our next spending window which will be not just next year but year after next. It may be that the overachievement in the regular season fooled us into thinking this is a better team than it really is. And is there really any move we could have made this season that would have justified us paying $200m-$400m in tax in 2027? If you were a gambler playing poker and you were in a hole for a lot with a decent but not great hand, would you keep doubling down or save your money for a better hand?
But this is where it's very hard for fans like us to think that way, because we don't have skin in the game, so whatever they end up spending in 2 years is irrelevant, even if it's $500m in tax. It simply doesn't matter in our value system because it's not our money. But I'm pretty sure this is how Brad and Co are thinking.