Not sure the O's have a choice on Davis other than somehow hope he comes back to something remotely representing a ML player as they are paying him not $10M per or $15M per or even $20M per but north of $20M per. At some point, especially if you are a team like the O's you just don't have a choice.
The way the Lux tax is now calculated and used it is effectively a salary cap. All you have to do is look at the number of teams now willing to breech it and the degree to which even those teams are willing to breech it. So if you are the O's, you can't go over and you can't sit a guy like Davis. They literally don't have a choice.
The next CBA should be real interesting.