D-Will debate continues ...

Will he stay?

... Or will he go to Dallas?

That’s what ESPN Dallas.com’s Jeff Caplan and Tim MacMahon argue in their latest Hot Button.

MacMahon argues Deron Williams should sign with his hometown Mavericks because 1. New York taxes are absurd (8.97 percent!) and Texas has no income tax, so $28 million (five years, $109 million for re-signing in Brooklyn compared to four years, $81 million with everyone else based on the CBA) isn’t really $28 million; 2. The Cuban/Nelson management tandem is better than the Prokhorov/King tandem; and 3. The Mavs have Dirk and the Nets don’t.

Caplan counters with the money difference and also the fact that D-Will has the opportunity to be a part of something special in Brooklyn. The Nets potentially could have a pretty talented roster -- assuming everyone signs back, they add a couple pieces and get healthy -- and the Mavs will have to maneuver a lot to add complimentary pieces around Dirk and Deron.

My take: It really could go either way. Both arguments are compelling. Williams never wanted to be traded to the Nets. He didn’t have a say. Now, he’s exercising his right to opt out, become a free agent and test the market.

Williams has said he likes the idea of starting something in Brooklyn: playing in the No. 1 media market in the world and all the endorsement opportunities he’s gotten as a result of being there is certainly appealing.

The Nets very well could’ve been -- and probably would’ve been -- a playoff team if they hadn’t been decimated. But their roster is still in flux. After all, 11 of their 15 players have the potential to be FAs. Still, the Mavs aren’t really in that much better shape.

Nevertheless, if he were to go home, how could you blame him?

The Nets are pretty much in a D-Will or bust scenario. The All-Star point guard has an important decision to make.

And it appears he can’t go wrong either way.