We are 48 hours away from the NBA trade deadline. Deals are being discussed, deals are going to happen, and deals are going to fall through. Happens every year. What makes this year different is the new collective bargaining agreement, with harsher luxury tax penalties on the horizon beginning with the 2013-14 season. The luxury tax line is going to act as a hard cap for all but the wealthiest owners – like guys who own gold mines in Siberia. So expect to