Lebron said it was about getting rings, and without question winning championships is a big reason the NBA’s biggest star — a member of the panoply of first-name-only stars that includes Michael, Shaq, Larry and Magic — is leaving Cleveland for Miami. James said he wants to win, and it appears the Heat is poised to do so with him, Chris Bosh and Dwayne Wade in the fold for next season. But it’s always about the money, too. And while there’s lots of comment about the $4 million Lebron reportedly left on the table by spurning Cleveland’s best offer, a closer look proves appearances are deceiving. Various sources note Lebron will save between $4 million and $5 million in taxes, because Miami doesn’t have Cleveland’s city tax and Florida doesn’t have Ohio’s income tax. Good for Lebron. The teaching point is that a superstar’s exit underscores how individuals and businesses often decide where to base themselves. Shall we locate in State “A” with city and state taxes, or State “B” with no taxes? No need for instant replay to make that call.