It’s an exclamation point on the most exciting play of the sport. You’re not directly taunting an opposing player all you’re doing is highlighting an exciting play you made. Just heard the Toyota Center get the loudest it has been all night while up 20 against the defending champs and a whistle takes the air out of the whole arena.
I remember LeBron getting a tech in game 6 of the 2020 finals in the bubble… when there was like 5 minutes left and they were up by 20 lmao