The Red Sox have offered him 2 contract, 1 was around $100M (around 2011) and the other was around $75M (recently). I would be surprise if they go the distant for him.
I don't think the Yankees care much for the luxury tax. They lost like a lot of ticket sales this season, as well as TV viewing. That can turn around by spending on hot ticket items. If they trot this 2013 squad on the field in 2014 they will lose more revenues, so to them it's f*** the lux tax and go out and spend.
Fielder is a high risk, especially playing in that heat.
As for Detroit, this is a good move for them. They need to dump that contract to re-sign Scherzer and give Cebrera a contract extension.
Salty is smiling wherever he is. It's now him and McCann, and between them, I'd rather have Salty. McCann's probably cornered himself with the asking price.
This is going to be a total mess if the report the Jays are boosting their payroll to 150M in 2014 are true. They could be the sleeper to snatch up Tanaka.
jacko, the Jays invested a lot into their team for 2013 and they can't blow it up just yet.