There's no reason why the Obama tax plan will affect Ralph Wilson's decision to sell the team. When he dies, his heirs will have a stepped up basis in the team, meaning the estate will pay taxes on the value of the team, but will not pay additional taxes on the huge capital gains Wilson has experience from the original purchase price. This gives Wilson every reason to hold on to the team until he dies.
When the capital gains rates go up -- if they do -- this encourages owners who want to sell before they die to speed up their plans. However, the stepped-up basis rules are too valuable for Wilson to ignore them.