The Suns have a “Big Three,” but now they’re 14-13 and out of the Western Conference’s top 10. With Devin Booker absent for the Christmas Day game against the Nuggets, they might lose another one. It’s hard to fathom that in the 2024-25 season, the Suns’ player salaries add up to $226 million—$54.7 million over the luxury tax line and $37 million over the second apron. Including luxury tax payments, the team’s total expenditure on player salaries hits $408 million.

Numbers that big can be hard to grasp, so let’s use NBA teams as examples. The Suns’ annual payroll could fund two luxury tax-paying teams—Denver and Golden State combined spend less than $400 million. Or it could fund almost three teams that don’t pay luxury tax—San Antonio, Detroit, and Utah together spend just over $400 million.

In the past, “spend to win” was NBA gospel. Most teams are willing to pay luxury tax: 15 teams are set to pay it in 2024-25, with 10 coughing up over $15 million. Only one or two teams, like Indiana, avoid it through trades.

The Suns are different. Not only do they pay way more luxury tax than others, they aren’t afraid of the second apron. Owner Mat Ishbia embodies “be greedy when others are fearful.” While other teams get handcuffed by the second apron, Ishbia mocks them for being cheap. In his view, the apron’s penalties kick in only if a team exceeds it three times in four years. “Last year doesn’t count,” he said. “Besides this year, we can exceed it for one more year.”

Translation: The Suns won’t consider tax avoidance until 2026-27. With Kevin Durant’s contract expiring in summer 2026, Ishbia thinks he’s in control—if the team wins. As he puts it, they need to be “a championship-caliber team.”

“Spend to win” used to be NBA gospel. Most teams are willing to pay luxury tax: 15 teams are set to pay it in 2024-25, with 10 coughing up over $15 million. Only one or two teams, like Indiana, avoid it through trades.

The Suns are different. Not only do they pay way more luxury tax than others, they aren’t afraid of the second apron. Owner Mat Ishbia embodies “be greedy when others are fearful.” While other teams get handcuffed by the second apron, Ishbia mocks them for being cheap. In his view, the apron’s penalties kick in only if a team exceeds it three times in four years. “Last year doesn’t count,” he said. “Besides this year, we can exceed it for one more year.”

Translation: The Suns won’t consider tax avoidance until 2026-27. With Kevin Durant’s contract expiring in summer 2026, Ishbia thinks he’s in control—if the team wins. As he puts it, they need to be “a championship-caliber team.”

This ignores the root issues. Simply put, the Suns have holes everywhere. Their offensive rating is 114.7 (8th in the league, up two spots from last season), but their defensive rating is 115.5 (7th-worst in the league). Last season, they were middle-of-the-pack on D. They lack rebounding，rank near the bottom in second-chance points and paint scoring, and aren’t fast-break threats—they rely on individual scoring.

Beyond salary constraints, the evolution of the game exposes natural flaws in Big Three teams.

First, Big Three teams need stars healthy and on the court for long minutes, clashing with modern NBA trends. In 2010-11, the Heat’s Big Three (LeBron James, Dwyane Wade, Chris Bosh) missed just 14 games total in the regular season. James averaged 38.7 minutes, Wade 37.1, Bosh 36.3. In the next three seasons, Wade and Bosh played fewer minutes, but LeBron’s workload stayed high.

Now, players play fewer minutes. This season, only Nikola Jokic and Luka Doncic average over 37 minutes. Third-ranked Tyrese Haliburton plays 36.7 minutes—he’s young and explosive, but his body couldn’t handle it after a few games. Asking KD, Booker, and Bradley Beal to regularly play 36-37 minutes would just invite more injuries.

Second, Big Three teams need annual roster upgrades and rely heavily on exceptions, especially the mid-level or mini mid-level. Big Three teams have huge role-player gaps that need constant fixing. Before the second apron, the mini mid-level was the only way for high-payroll teams to upgrade. Now, teams over the second apron can’t use the mini mid-level—so the Suns have money but can’t spend it wisely.

Even if they somehow trade for Jimmy Butler, they’d pay a steep price, maybe losing players besides Beal. And Butler wouldn’t guarantee the Big Three stays healthy (he has injury issues too) or improve role players. For the Suns, trading or not is like choosing between two poisons. Times have changed: money isn’t everything. Ishbia’s spending just makes them luxury tax payers—bankrolling other teams without bringing in good players or a championship.

Swimming against the tide of progress? Eventually, you’ll get swept away.