I don't think there is any reason not to believe that Boras did not make a proposal to the Red Sox. If John Henry refutes Boras' remark then I would believe him over the scumdog agent. From everything I have read, it seemed to me that the owners made an offer and tex made a counter-proposal. Neither of us know the specifics of either offer. Boras is not making them public, but neither has the FO. In business, when you are negotiating any deal, exclusive access means a lot. The FO had exclusive access, and IMO if they were good sales people they would have closed the deal. I have spent almost 25 years dealing with life insurance sales people. Life insurance is well known for being a product that is sold and not bought. Almost no one gets up in the morning and says, "I think I'll buy some life insurance." I've observed life insurance sales techniques, and if they can sell life insurance they can sell anything. There are times when we can blame the Yankees for blowing away the market, and that has happened, but in this case, the prevailing opinion is that the Yankees did not blow away the market. The prevailing opinion is that Tex just wanted to play for the Yankees. That's a cop out. I'll acknowledge that the Sox can't win a bidding war with the Yankees, but they should be able to compete when selling the Sox to a player. We can excuse being outbid, but people also seem to excuse them when $ isn't the issue.
Abreu was and is a pretty good player. He has a high OBP and generates a lot of runs. He is an excellent base runner who steals a lot of bases. He also seems to be able to hit the monster at will. The Red Sox FO did make a lot of good moves after 2006, but that doesn't mean that the Yankees didn't eat their lunch in 2006. Abreu was the Yankee's number 3 hitter that season. The Sox could have used him in 2006. Subsequent success does not convert a bad move into a good move. FO's make good and bad moves. The bad moves are not part of some grand scheme to get to the good moves. The bad moves stand on their own.