There’s no “spirit” to the CBA. It’s a document concocted by lawyers and accountants to generate cost certainty and profit for owners while sold to the paying audience as level playing field and has arguably made the excel spreadsheet center of focus ahead of the true purpose of the game, which is to construct great teams like Tampa and have high level hockey.
From an equity point of view, teams will look for competitive advantages. But I think the league needs to move to a luxury tax system where those Tampa overages are taxed and given back to more budget clubs so their product gets better.