Meanwhile, Gilbert never explained why he was willing to offer LeBron a maximum contract if he thought so little of his character. Nor has his low opinion of LeBron's character prevented Gilbert from pursuing him this summer. He hasn't expressed regret for writing the letter, only a desire to reword parts of it. So until we're told otherwise, Gilbert's opinion of LeBron still stands.
Gilbert is a smart enough businessman that he wouldn't let his personal feelings interfere with an opportunity to dramatically increase the value of his franchise. The question now is whether LeBron has the same degree of tunnel vision, whether the desire to return to his home state and join a roster with more young talent under contract than the Heat have is enough for him to recuse himself from the discussion of the owner-player divide.