Manon>
You bring up a good point. IMO the best prospects to buy at this point are well trained players around the 20-21 range with a salary of 10,000. Why? Because every season you train the guy he will add 10,000 or more on average to training exemption. This is much better than buying the guy at 18 and getting only 3,000/year for the first 3 seasons. I am desperately looking for a prospect to add to my team in that range. Although I have 4 players that I have drafted since season 20, I only have a training exemption of 30,000. Of course by next season this number will be around 50,000. The season after that close to 100,000.
At this point I can field a roster of around $350K without paying a tax. But I am in div III. If I were to go for a title shot this season I would need to carry a roster around 350K.
To go from Div II to Div I, I believe the tax has much more value. From Div III to Div II I believe either a really strong team with HCA or a huge savings will get the title. The tax matters most to Div II and Div I.
The biggest bonus of tax exemption is making title contending more exciting.