It is brilliant in a sense, but entirely evil just like all the schemes that have fucked over the whole economy. I don't know how accounting became such a creative pursuit. It's just so wrong in principle.
And I'm not on the player's side at all. I don't see either side trying to see where the game can be improved. Once again the fans get fucked. Every time that happens it causes me to care less, and be less of a fan. I guess I'm unusual that way, or these guys just refuse to take that into account.