I'm talking about the top tier free agents.
Again, nobody said it would be the only factor, and, again, why wouldn’t it be at least one of the factors considered? How can you explain a player being willing to fight tooth and nail for every dollar, but not care at all if he loses a sizable amount of those dollars to taxes? That makes no sense at all.
And, again, there isn’t roster or cap space for every top tier agent. The Cowboys, Seahawks, Texans, Dolphins and Buccanneers are currently the only teams in states with no income tax. 5 teams can’t absorb every top tier free agent that ever come ps available. Hell, none of those teams even care to pursue every one.