The thing that has always confused me was why the players are so hung up on this. They are guaranteed a certain amount of BRI. Whatever amount of luxury tax paid will only affect which players are paid which amount exactly and where they would be playing. The players as a group will be paid the same amount roughly.
I think that the agents and/or the superstars are the ones driving the luxury-tax debate because they are the ones who are most likely to benefit from looser luxury-tax stipulations. Meanwhile, low-priced journeymen are more likely to be affordably sandwiched under the salary cap.
Your astute insight, Qman, sheds light for me on the notion that the agents and/or superstars--with their more abundant financial resources and higher likelihood of getting on camera than Joe Midlevel--have been disproportionately represented in the CBA negotiations overall--not just the luxury-tax discussion. The responsibility for ensuring that the entire union is represented rests squarely on the shoulders of the likes of Billy Hunter and Derek Fisher, and I am skeptical that the team representatives truly embody the sentiment of their respective teams (as evidenced by Raja's comments in contrast to informal interviews of other Jazzmen at the charity game). These union "leaders" appear to have listened too closely to the louder voices of the elites (and even their embarrassing screams sometimes; think D-Wade and Chrissy), thus causing everyone--owners, players, and fans alike--to suffer.
Ironically, the legacy of DF or BH--and perhaps their union jobs--would've been enhanced if they had been able to come to an agreement much sooner, which they could have done if they hadn't let these agents/elites control the dialogue so much. IMHO, it also goes to show that even an accounting degree (Fish) or a law degree (Billy Hunter
and Jeffrey Kessler, the NBAPA lawyer) isn't always enough to lead and negotiate effectively, especially when dealing with relatively uneducated people such as NBA "professionals," whose views are further skewed by their inflated sense of themselves. Such a combination is something that some JazzFanz might believe that I have personal experience with

.
Update: Latest chatter is that players balk at the new negotiable/eliminatable "B list" clause allowing demotion of the 14th and 15th player of each team to the D-League for a reduced salary ($75K?) during the first five years of their careers.
https://espn.go.com/nba/story/_/id/...s-unlikely-accept-owners-proposal-sources-say
I get why the owners want this. I also appreciate why the players don't, even if it affects only the end-of-the-benchwarmer youngins. If the owners refuse to drop it, it's a sign to me that they're willing to blow the league up and start from scratch (which would be interesting to see from an operational standpoint but very uninteresting to see the subpar basketball in the process, which could last years).