<B>Doesn't matter because all you need is a good practice facility, which apparantly only the Rockets can build, </B> Rockets didn't build it. Mattress Mac did. <B>The Lakers do run from the luxury tax. Just last week, they cut Brian Shaw, a real contributor to their team and one of Shaq's favorite teammates to avoid the luxury tax. </B> They may CHOOSE to, but they certainly don't have to. Their revenues are clearly higher than any other team - tickets, merchandise, everything. They may want to make a bigger profit, but if they choose to make the same amount of dollars as the Rockets, they can support a much higher payroll. The only think a SOFT cap does is require you to do all your rebuilding at once. Then you can have as big a payroll as you want.