There's a lot of numbers being bandied about: soft, hard, luxury, cash to strap, cash to cap, hard cash, cold cash, deferred cash, IRA's, TSA's, SEP, Franchise fees, not to mention Use Taxes and the entire tax code. Most guys on here are more knowledgeable than me, so it's nice to get an answer now and then. I could email the Bills' front office and ask them why they don't take advantage of the luxury tax, but I don't want to tip off other teams that might be thinking the same thing.