However, there's a number of ways this situation could play out, and not all of them are equal in several ways. First of all, it's important to keep in mind Irving has very little actual leverage here - if actions speak louder than words, everything Dan Gilbert, owner of the Cavs, has done since the Golden State Warriors unseated his team as reigning champs has suggested he has no intention whatever of paying a large luxury tax bill if he can afford it.
That in and of itself is not a crime, but when you make promises to a taxpayer base to repay their investments in facilities for your team with playoff revenue, and make front office moves to sabotage exactly what is needed to fulfill such promises, you are stealing both from the public and from those who joined your organization with the intention of competing to win championships.