The Toronto Raptors have assembled a roster that is expensive and unproven. Rather than panic to get under the luxury tax before the season, they made it clear they will be making trades during the year -- and if they are not good, they will not be paying the tax.
The modern NBA seems to be ruled more by the dollar than the dunk. That is, what is most important to organizations is not so much the on-the-court product, but rather where the team fits under the luxury tax and aprons. That has always been the case to some extent, with more miserly owners putting a cap on their team's spending, but now it appears ubiquitous around the league.