that is correct, if a guy in DI has 2-3 NT players HE TRAINED he will be there forever. The Tax is not meant to make everybody king of the country now and then; its purpose is to tackle short-term-thinking teams. If a team has a short-term-strategy, like not building the arena, and like just buying some players for the playoffs or a big cup game, then those guys will suffer.
I don't say this Tax is perfect. But I do say that there are MANY DI players that buy high-salary players; hell, they even change their entire roster from season to season. Now, the manager that trained his guys, he'll have a hard time getting through, like everybody else, but I think the BB tries to make the competition fair, not perfect. I don't have a problem being in DII or DIII or whatever for a long time. I have a problem in staying here just because a guy decided to go ballooning his economy just for the fun of it. You could say that this guy will do it EVENTUALLY. Yes, true, but the Tax makes that guy run a lot harder: maybe he gets to promote, but he'll be in a hell of financial hole. So less players will be able to pull that strategy.
Again, this will not make "democratic" the mountain top. It's not like this will make everybody win from time to time. What this does is that winning gets done by smarter methods than before. That is my point. The tax is not perfect either. Since draft is way more valuable now, you could argue that trainers salaries should be adjusted, or draf point be adjusted to be cheaper, etc, etc But to say the Tax is dumb? Don't see the rationality about it, except that one got the buy-sell caroussel broken.