The second point I want to make is that you completely and totally contradicted yourself here. First, it's that even with Harden, they wouldn't be losing money. The second, is that they made and estimated $30-35 million last year. Those two points do not mesh (one has to be wrong). Last year their payroll was right around $60 million, which is well below the luxury tax cutoff. By the information you presented (via Simmons obviously), that would have put their revenue at right around $90-95 million. For argument's sake, lets say that during the '13-'14 season that number goes up to $100-105 million. And for argument's sake, let's assume that $95 million payroll stays the same (again, despite the huge raise due to Ibaka). Just the players' salaries and luxury tax hit put their expenses at right around $155 million (I'm going to ignore other expenses because those should essentially cancel out on both ends).
Approx players’ salaries for 2013-14: (Perkins amnestied) Salary cap at $58M and luxury tax at $70M.
Kevin Durant – $17.8 million
James Harden - $15.0 million
Russell Westbrook – $14.7 million
Serge Ibaka – $12.5 million
That's $60M. So there is still 9 spots to fill for the 13 minimum.
Thabo Sefolosha – $3.90 million
Nick Collison – $2.60 million
Reggie Jackson – $1.25 million
Hasheem Thabeet – $1.20 million
Perry Jones – $1.10 million
That's $10.10M. There is still 4 spots open.
Let's assume the last 4 players make an average of $1M a year.
That brings total salaries to approximately $75M - which exceeds the luxury tax by $5M. That means that they would have to pay $5M x $1.50 (for being a 1st time offender).
That brings team payroll expenses in 2013-2014 to $82.5M. A far cry from the $155M you are suggesting.
So instead of making approximately $30M a year, he would be making approximately $15M.
So, yes it was a business move and a financially sound business.
However, this is sports and in the context of being a sports team owner, he got cheap and chose the money over the potential dynasty.