Cleveland is 1-1 in exhibition play, outscoring Orlando 119-105 after an opening loss to Boston. Behind that are a payroll pressed against the tax line and a core that posted one of the league's better scoring margins last season.

How tight is Cleveland's payroll this season?
The Cavaliers are carrying $209.0 million in salary, above the $200.4 million luxury tax line and near the first apron. Donovan Mitchell and Evan Mobley each make $50.1 million, with James Harden at $30.6 million and Jarrett Allen at $28.0 million. That leaves little room to add without consequences.
Did last season's point differential back up the record?
Cleveland went 52-30 last season with a scoring margin of plus-4.1 points, built on an offense that scored 118.3 points per 100 possessions against a defense allowing 114.1. That gap is real production, not a lucky record, even if it's shy of the league's true elite.
Is Harden setting the table the way last season did?
Last season Harden averaged 8.0 assists a game to go with 23.6 points, both the best marks on the roster, numbers that make him the engine of this offense. He opened this exhibition slate with 24 points in Sunday's 119-105 win over Orlando, a sign the setup hasn't changed.
Who's carrying the load up front?
Evan Mobley pulled down 9.0 rebounds a game last season alongside 18.2 points, and Jarrett Allen added 8.5 boards a night. Between them Cleveland controls the glass without relying on one name, the same two-man interior expected to anchor tonight's rematch with the Magic.
What does the early exhibition record actually prove?
The Cavaliers are 1-1 in exhibition games, an opening 113-124 loss to Boston on October 8 followed by a 119-105 win over Orlando on October 11. Neither score counts, and tonight's rematch with the Magic won't change that, but the split shows a team still sorting out its rotations.
Are the Cavaliers over the luxury tax this season?
Yes. Cleveland's payroll sits at $209.0 million, above the $200.4 million luxury tax line and close to the first apron.
How many assists did James Harden average last season?
Harden averaged 8.0 assists a game last season, the most on the roster, along with 23.6 points.
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