To be completely fair about this, you have to take into consideration how much of that 2019 payroll DD had nothing to do with taking on.
Porcello 20.6
Betts 20
Pablo 19
Pedroia 14
Xander 12
JBJ 8.5
That's 94 mill. And doesn't include the 12 for Castillo which wasn't included in tax calcs, but did come out of JH's pocket.
The amounts for Betts and Bogaerts reflect their huge arb raises. Which they deserved, obviously, but it's one of the vagaries of the system that guys get huge raises without the GM having a thing to say about it.