"The undeniable fact is that over many years a pattern and practice of abuse of the rules seems to have developed - - a culture has evolved - - that has led to acceptance of pay-for-performance reward programs. ... Most important, no matter what the League rules and policies are or have been, if many teams in the League allow pay-for-performance programs to operate in the locker room, as seems to be the case, and, in the main, the League has tolerated this behavior without punishment of players, then many players may not have a clear understanding that such behavior is prohibited or where the lines are between permissible and impermissible conduct."

— Paul Tagliabue, Final Decision on players appeals, December 11, 2012