The Milwaukee Brewers and Tampa Bay Rays ranked 19th and 27th in luxury tax payroll, yet produced the best regular-season records in their leagues and are now playing in the World Series. (Wikipedia) By KEN ROSENTHAL / THE ATHLETIC No matter what type of economic system comes out of MLB’s next labor agreement, the low-payroll clubs are officially out of excuses. The Milwaukee Brewers and Tampa Bay Rays ranked 19th and 27th in luxury tax payroll, yet produced the best regular-season records in…