Mat Ishbia assumed ownership of the Phoenix Suns shortly before the NBA instituted a new collective bargaining agreement with a punitive second luxury tax apron. The second apron was designed to keep teams from maintaining a high payroll over an extended period of time, but the Suns responded by going deeply into it to maximize their chances of winning a title with a core of Kevin Durant and Devin Booker.

"I understand all the rules that come with the second apron. I understand exactly what the CBA tried to do," Ishbia told ESPN's Ramona Shelburne. "I read it, I know it inside and out, and we made a calculated decision that we think the team with the best players wins. Would I rather have Brad Beal, Kevin Durant and Devin Booker than just having two of those guys? I'd rather have all three a hundred times out of a hundred, and I don't think there's another GM or owner or CEO that wouldn't say that exact same thing.

"So now how do you maneuver around that? Well, you have to differentiate yourself. ... I have to create an environment where [we're] trying to be the best franchise in sports where the players want to come play."

Durant endorses the strategy of Ishbia.

"That's what you're supposed to do as an owner," Durant told ESPN. "It's about swinging for the fences every year.

"What else are you supposed to do? Sit back and hope that you get a draft pick that turns out to be Victor [Wembanyama]? No."

While the Suns made a number of bold moves over the past year, they have been uneven on the floor as Beal and Booker have struggled with injuries. The Denver Nuggets, Minnesota Timberwolves, Los Angeles Clippers and Oklahoma City Thunder are a fairly firm top-4 the Suns are trailing.

"If we don't win this year ... which is possible... then we'll say, 'OK, what can we do better to try to win next year? Do I need to adjust? Do we need to run different plays? Do we need different players? Do [we] change something? What do I do?" Ishbia says. "All I'm focused on is how do we win right now. I'm not thinking about what our 2031 draft [is] going to look like. I'm excited about the 2024 playoffs."

"Everybody here is on the same page," Booker told ESPN. "We're in win-now mode. We want excellence. We know it's not going to be easy. It's a new team, but when you give up that much, we're trying to win this year and years to come."