It is around Yao, of course, that Jeff uttered the phrase in question a lot. Yao would get injured, leaving the Rockets empty in the middle, and Jeff would say "it is what it is" and ask other players to give more. Yao would be playing for the national team during the NBA offseason, risking a burnout and Jeff would say "it is what it is" and leave the topic at that. Yao would be called for phantom fouls and Jeff would defend Yao calling NBA refs biased against his Chinese star. One time, during the 2005 playoffs, one such claim drew the ire of the NBA top brass and they fined him $100,000 for it. And Jeff would say, of course: "It is what it is."
As you can see, "it is what it is" implies the following messages: it happens (injuries are part of a professional player's life); it happens and there's nothing I can do (I cannot force Yao to quit playing for his country); it happens (I've said what I said and I'll take the consequence).
Incidentally, I think the Chinese Taoism and the Western existentialism are best summed up by the saying "What is, is". That is to say, what happens does for a reason. Instead of fighting against it you'd better accept it and (re)start from there. Reality is. Trying to deny or change reality is in vain. It's wasted energy – you'd do better spending the energy on something you have control over. That is, of course, if you're a positive person. If you're negative-minded, I am sure the same "what is, is" gives you a profound sense of resignation and despair.
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