Kessler is going to be a real test of the new market. Before these more severe tax and apron penalties, yes, someone would have figured out a way to over pay him and then either UTA would match or they wouldn't. I think UTA is playing this right. It is to be seen if someone is able to offer Kessler that much. Plenty of teams can offer the full MLE, but how many teams can realistically offer more? And even if Kessler gets a high offer, UTA can match or work a S&T to get something out of it.
If players are offended by teams taking this approach, they better get used to it.