The problem with the luxury tax method is that it is based on the 40 man roster. As most of the people on the 40 man roster (and not on the 25 man roster + injured list) will not have any effect on the outcome of games, it is also greatly flawed.
LOL! Don't cream your pants Jorgie. Just because luxury tax is calculated on a 40-man roster while every major league team is only permitted a 25 man roster during the season doesn't really make either of us right or wrong. The whole system is flawed which is why teams like the New York Yankees, New York Mets, Los Angeles Dodgers, Texas Rangers, Boston Red Sox, Atlanta Braves, St. Louis Cardinals and San Francisco Giants all have in excess of $100 million payrolls. Hopefully we'll see the day where there is a cap in place like the NFL where any number of teams have a chance to win it all in any given year. I guess the game isn't quite over yet, is it Jorgie?