LeBron James reportedly doesn’t want to take a salary cut in order to save Heat owner Micky Arison money. That’s apparently not a new concern.

It’s been festering.

The Heat paid the luxury tax the previous two years, and they’ll pay it again this season. But in the last year, they’ve really dialed back their spending.

They amnestied Mike Miller.
Instead of using a draft pick to upgrade their roster, they used it as a sweetener to unload Joel Anthony’s contract.
They didn’t use the mid-level exception, their primary tool for adding another rotation-caliber player.

Miami has allowed its roster to stagnate and age, creating a lack of depth really showed in the Finals.

If the Heat had spent more to build a deeper team, maybe they’d be NBA champions – and not waiting on a mum LeBron.

Brian Windhorst of ESPN:

a victory for the Heat at this stage likely means getting James to commit for one more season. Again, this is not ideal. When that infamous “not five, not six …” speech was delivered, James was under the impression that he would be staying in Miami for a second long-term contract. Despite a strong and historic run, James isn’t ready to commit to that given the current state of the team.

The Heat are the favorites; this is not in question. But there is a window of doubt due to the way the season ended, Wade’s health and some bitterness James harbors that Micky Arison put the brakes on spending over the past year.