With regard to the Red Sox luxury tax situation going into 2020, it's totally fair to say that it was on Ben as much as Dave.
In 2018, the first year they went over the limit, the threshold was 197 million and the payroll for tax purposes was about 240 million.
That 240 million included 55 million for HanRam, Pablo and Pedroia. If not for the 55 million of dead money they would have been at 185 million and paid no tax.
That doesn't include the 12 million for Castillo that didn't count for tax purposes.
So if you want to point fingers at who put the Red Sox into the tax squeeze, point one at Dave and one at Ben.