Dave, theo used to always say stuff like that. No, the $5-10 kind of margin was NOT to cover IL's and callups, Theo, like Cots and Jeff were already assuming those in. Theo was already factoring in callups and IL's prior to the trade-deadline cushion.
dave, in the old CBA, there was draft-pick-related penalty for triple-luxing. You'd lose your#1 draft pick. That isn't true in current CBA. Even Dodgers or Mets don't "lose" draft picks, they just get one pick pushed back 10 spots, rather than losing it altogether. And Hoyer isn't anywhere close to that kind of consequence; Theo was afraid to repeatedly go over lux for draft-pick reasons, but that doesn't apply for Hoyer. And any such consequences will change again next year anyway.
I don't think the single time clearing lux two years ago was a mistake. That was just the consequence of signing Bellinger. Hoyer hadn't gotten into the playoffs yet, he wanted to, and thought signing Bellinger would give him a better chance. Didn't work anyway, obviously. But that's what pushed him over the lux line. The "extra" tax was maybe comparable to the signing bonus for a 20th-round draft pick, or less. Totally insignificant.