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After the Rockets got eliminated last season, owner Tilman Fertitta put on a big show about his commitment to winning. Fertitta insisted the luxury tax had nothing to do with the team's 2018 offseason – a summer of moves that make sense only when assessed through a luxury-tax lens. When the Rockets completed an elaborate series of transactions – surrendering assets to trim payroll rather than upgrade players – to get under the luxury-tax line at last year's trade deadline, Fertitta said he was surprised by the outcome and called it a fluke.
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