I know there are more educated football people on this site, but one thing I noticed last week is that Smith's injury limited his ability to even pivot to to another side of the field on a pass. He would take the snap look to one side and only look there. He could not move to the middle or other side. There were a few plays were players were wide open in front of him, but he was looking right and couldn't pivot back to the middle. I also remember the Eagles adjusting to that. As soon as Smith looked one way, the whole defense went that way. You know the Bucs will pick up on that as well if Smith starts. Yes, he can still make some throws like he did to McLaurin on that TD that are beautiful. But they are few and far between if he is playing hurt.
I know the competitive nature and fighter in him wants to play. But I don't think he gives them the best chance to win playing at less than 100%. I think you have to take your chances with Heinicke. This is the playoffs. You have to do everything you can to win.