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This is just a complete guess. Could it possibly be that when the game starts that the markets and budgets are set to be the ceiling for most teams? I know it was mentioned that the market is based on payroll this year and does not seem to evolve.
When season 1 ends, contracts come off the books (sometimes quite large ones) which would show more of a profit. It could be that the entire draft pool budget was not used. Meeting or failing the owner goals could impact whether the owner increases or decreases the budget along with whether an organization's focus is "Win Now!" or "Rebuilding".
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