Shai Gilgeous-Alexander won his second MVP award while leading Oklahoma City to the conference finals, but a Game 7 loss to San Antonio has shifted focus to the Thunder's looming salary cap crisis. Gilgeous-Alexander deferred to GM Sam Presti's judgment, trusting the executive who has built one of the NBA's premier young cores in a small market.

The Thunder's payroll jumped from a manageable $186.7 million this season to a projected $250.5 million next year, well past the second apron threshold. This triggers what league sources expect will be a record tax bill exceeding $200 million, forcing ownership to decide how much they'll spend to keep this contender together.

Chet Holmgren and Jalen Williams both see their salaries spike from $13.7 million and $6.5 million to $41.5 million respectively. Gilgeous-Alexander's extension begins in 2027-28 at $61 million. Williams missed 33 games with recurring hamstring injuries, limiting his ability to ease offensive pressure on Gilgeous-Alexander during the Spurs series.

With Hartenstein's $28.5 million and Dort's $18.2 million team options also pending, the Thunder faces difficult roster decisions. The core of Gilgeous-Alexander, Holmgren and Williams combined for $58.5 million this season but will earn $123.8 million next year, testing Clay Bennett's ownership commitment to paying championship-level salaries.