What do you propose to do for the advantages large markets would then have in spades over smaller markets if the tax "issue" is leveled out? Some of the perks living in high tax cities: Chicago, Toronto, New York, California, Vancouver, etc...is you get to live in a world class city and enjoy all of the ammenties offered to you. These things are simply not available in many other markets.
Is it fair Toronto can pay their superstars by giving them 96% of their contract in singing bonuses up front? How are teams like Columbus, STL, Winnipeg, Buffalo, etc...going to have that factor leveled out? What about endorsements?
This entire decade of discussion wouldn't even exist if Matthews/Marner/Tavares elevated their game in the playoffs and the Toronto media machine wasn't operated by a bunch of feral animals. Excuses after excuse after excuse. When Tampa, Florida, Dallas, and Vegas all age out in 2-3 years (it's started already for all but Florida) and we see the California teams and Chicago coming out of rebuilds what will be the excuse then?
What was the excuse when we had...
2010: CHI vs San Jose, PHI vs MTL
2011: VAN vs San Jose, BOS vs TBL
2012: LA vs PHX, NJ vs NYR
2013: CHI vs LA, BOS vs PIT
2014: CHI vs LA, NYR vs MTL
2015: CHI vs ANH, TBL vs NYR
2016: SJS vs STL, PIT vs TBL
2017: NSH vs ANH, PIT vs OTT
2018: VGK vs WPG, WSH vs TBL
2019: STL vs SJS, BOS vs CAR
23 teams out of a possible 40 of the final four came from high tax cities. 6 teams out of 40 came from no tax teams. The other 11 came from a "normal" tax state. There is zero correlation to what you're saying this is merely a specific time period we're in where Dallas, the Florida teams, and Vegas are capitalizing on their opportunities and it will be over for all of them soon. Taxes weren't invented 5 years ago.