Again, here is the issue. Under the current salary structure (the future may change obviously, but the basic percentages are unlikely to0:
Reke $15mil
Cousins $15mil (potentially)
Horford $12mil
entire rest of the roster (10 players min) = $20mil or so before you hit the luxury tax. Average of $2mil a player.
When you get the double max/superstar type thing going, you are in great position to contend, but you are also really scraping the barrel financially. You have to be comfortable with Horford as your #3, perhaps one $4mil type player to provide a little outside shooting or scoring punch, and then a whole bunch of roleplayers, and not elite roleplayers either.
Now obviously if you can time it right, if your owners are suddenly financially flush again, and if the new rules still allow it, you can go ahead and resign your own guys up above the tax threshhold and keep the team together at a cost of $80mil or so (+$20mil in lux tax payments). But that's hard to cout on.