As the NBA’s most recent collective bargaining agreement, particularly its widely noted tax aprons, continues reshaping how championship-caliber rosters are constructed, a vital concept is underscored during the 2025 NBA Finals: depth.

In Oklahoma City’s superior Game 2 win against the Pacers, which tied the series 1-1, Aaron Wiggins made a significant bench impact, sinking five 3s for a total of 18 points in just 21 minutes, boasting a game-high plus-24.

Wiggins stands out as a promising 26-year-old, a typical two-way wing fitting today’s league, yet valued at a modest five-year, $47 million contract – which decreases yearly:

• 2025-26: $9.7M
• 2026-27: $8.8M
• 2027-28: $7.9M
• 2028-29: $7.9M (team option)

These reducing contracts are essential as teams strive to stay below tax thresholds. Locking in Wiggins for five years at an undervalued price will pay dividends, particularly as salary caps rise.

Typically, in any other team, Wiggins would be a key player, either as a starter or the first off the bench, yet he operates as the eighth man in OKC. His playoff minutes have fluctuated, showcasing the team’s depth as he spends limited time on the court.

Aaron Wiggins

Let’s look at his impact:

AARON WIGGINS OVER HALIBURTON 🔥
Richard Jefferson eloquently capturing the moment.

• Watch Here

Likewise for Oklahoma City, Wiggins exemplifies how beneficial depth is, being a pivotal player along with Alex Caruso and Isaiah Hartenstein, who, though viewed as supportive players with their skill levels, contribute significantly to the Thunder’s gameplay.

Overall, each team, particularly the Thunder and the Pacers, illustrate how depth in roster construction is pivotal for playoff success. Depth has proven to be a pressing factor in determining winners this postseason, particularly evident as they both advance toward their championship goals.