Very fair question.
Gausman might be worth 3 wins, losing Yoshida and Abreu might cost 4 wins, so on that basis we lose.
Our payroll AAV will go up a few million, our total commitment will go down because Gausman has 2 years while Yoshida has 3.
However there are some baseball roster, non-financial advantages, to the deal.
Gausman upgrades the rotation pretty significantly, and he's been durable, so he helps the whole staff.
Subtracting Yoshida and Abreu takes care of roster clogs and LH hitter clogs.
And because the financial hit is small, we'd still have plenty of money to sign more pitching.