I think this team will be surprisingly good next season. And I really don't get the worry about having Kotchman start the year at 1B. The guy has been a starter and been fairly good. He may not be the typical hitter at 1B, but he plays good defense. And that seems to be what the Sox are trying to do this season. Given the Sox SP and current defensive make up, the Sox need to score around 4 runs per game. Which doesn't seem to unreasonable for the current offense. And It doesn't seem to unreasonable to think the Sox rotation averages a 4 ERA.
All I'm really getting at is Kotchman is not bad enough with the bat to under value's what he provides defensively enough to make the Sox break the Luxury Tax right now. I really think the Sox will be going with a rotation of players between the 1B/3B/DH spots. When Lowell sits or DH's, Youk at 3B, Kotchman/Martinez at 1B. Which I think will work well to keep Lowell healthier and still have a lineup capable of scoring some runs.
And if it isn't they will most likely be someone available at the TDL to help boost production. Unless Hoyer blinks in the Agon discussions, everyone should be ready to back this team as constructed.