Eligibility and Vacating

I can’t understand why we would sit Smart.

My understanding is that if at some point in the future wrong-doing is uncovered wins may be vacated.

Smart has played the whole season. Let’s say we win the whole effin thing and then in April wrong-doing is proven. If Smart doesn’t play in the tourney do we keep the crown even though Smart was instrumental in getting us to a high seed?

Correct me if I am wrong. At this point the entire season is or isn’t lost regardless of who plays in the future, right?

How does it work? Is the goal in sitting Smart to limit potential future sanctions? What do we stand to lose (other than games) if Smart does or doesn’t play going forward?