Bacon rules and Baconbacon has rules for the Cavs this offseason. Rule #1 is to preserve cap space for 2014.
Reason 1- the obvious is a potential Lebron return, what is the backup plan though?
Reason 2- the backup plan. In the past three years the best moves by the Cavs have been landing Irving with the Clippers pick, trading Sessions for a 1st rounder (#22) and the rights to eventually swap #30 for #19, and grabbing a nice pick from Memphis for taking on some useful role players' salaries. The three things these moves have in common is that the Cavs best asset was taking on salary. I've seen some posters argue that the time for these types of moves is over but I strongly disagree because the luxury tax changes in 2014.
Consider A'mare Stoudemire on the Knicks. With Carmelo's 23 million player option (even if he declines NY will re up him for a similarly sized contract) the Knicks are already well above the tax level in 2014/2015 (with only 8 players under contract) and will qualify for the higher tax penalties for being a repeat offender. Dumping A'mare for that season could end up saving them 40 million dollars easily, considering how difficult it has been to integrate their big three so far they could well look to dump that final season. The Cavs could possibly pick up Iman Shumpert + future firsts for taking on that single season.
Even if NY isn't making that deal Brooklyn is also already over the tax line for 2014/15 with 6 players under contract and could be looking to dump someone like Joe Johnson to alleviate penalties and try to rebuild a roster that will be older and worse than the one that disappointed this offseason.