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Miami Heat Salary


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I need some help to understand this. Last year the salary cap was $58 million. Teams that go over the cap have to pay the luxury tax. I hear that the Heat cannot go out and sign any big men that are going to cost, but yet I about Dwight Howard going to the Lakers. Take a look a this link

http://thehoopdoctors.com/online2/2010/10/2010-2011-team-payrolls/

I only looked at two teams on ESPN and added up their salaries and it was pretty close to what this website says. Can anyone explain why the Lakers can afford Dwight and the Heat can't? I don't even know where he wants to go, just thought it was interesting.
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