The Oklahoma City Thunder and Indiana Pacers would be the first NBA Finals since the luxury tax was in effect where neither team was a taxpayer.
At least one team was a taxpayer in every Finals where the luxury tax was in effect (2002 & 2005 did not have luxury taxes due to lack of BRI.)
Overall, 26 of the 44 teams in the NBA Finals since the luxury tax was in effect have been taxpayers.
16 of the 22 champions since the luxury tax was in effect have been taxpayers.
Which is more impressive -- OKC having two stars still on rookie deals or Pacers having most of their key guys on non-rookie contracts but still not paying the tax?