Coming into the offseason, one of the biggest discussions regarding this OKC Thunder squad concerned their ability to keep this title-winning core intact for the long haul while staying below the dreaded second apron threshold.
While Sam Presti and company may have kicked things off by making financially driven trades to cut down on their payroll, over the last several weeks, it seems the front office may now actually be open to paying the necessary penalties to retain the majority of their title-tested lineup.
Of course, with the recent discourse spawned by Victor Wembanyama's contract-extension, these tax apron-driven decisions may not be around for much longer.
Wembanyama contract sparks CBA reform buzz that could help Thunder
In a recent piece by ESPN's Ben Golliver, it was revealed that NBPA executive director David Kelly is fuming about the league's salary cap and luxury tax system, revealing that "we are not fans of the second apron" and making the case that players should not be "in the position to carry the burden of keeping a team together."
This kind of rhetoric stemmed from a question about Wembanyama's recent decision to take a 25 percent max extension set at $252 million rather than the 30 percent supermax escalators to $303 million, all in an effort to provide San Antonio with financial flexibility to surround him with a championship-worthy roster.
Kelly stressed that "players should make decisions for themselves and we should not be ... pocket-watching," and suggested that the second apron must either be "softened" or flat-out removed.
Should this lead to the end of these dreaded tax penalties, the Thunder could prove to be one of the biggest beneficiaries of all.
As things currently stand, Oklahoma City is heading into the 2026-27 season with a league-leading payroll of $233.6 million, more than $12 million north of the second apron.
Come 2029-30, with just their Big Three of Shai Gilgeous-Alexander, Jalen Williams, and Chet Holmgren attached to guaranteed pacts, they're still projected to be committed to a whopping $190.4 million, which, with a minimum of 10 roster spots in need of filling, gives them just under $70 million in wiggle room to work with.
While this all may seem quite daunting, as the new CBA has already proven capable of tearing apart past dynasty-pushing clubs like the Boston Celtics, for example, should the NBPA wind up dissolving the current order of business, the Thunder would presumably have a much easier path to holding onto their championship squad for the many years to come.
Should this happen, Victor Wembanyama will have proven to have played an instrumental part in keeping the Thunder together.
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