That's not true either. The CBT isn't about spending, it's about AAV. Spending IS cash. AAV has little to do with actual spending.
For example:
Bregman: paid 20M in '25, 31.6M tax hit
Bello: paid 2.5M in '25, 9.2M tax hit
Rafaela: paid 1M, 6.2M tax hit
Pedroia: paid 2.5M, 0 tax hit
Manny: paid 2M, 0 tax hit