It's all about the narrative that "we had to trade Mookie in 2020 to re-set the tax rate".
We didn't go over in 2018 and 2019 just because of DD's spending.
We went over because of Ben's spending too - especially in 2018 - with about $55 million of dead money still on the books.
And we went over because Henry authorized it - he wanted to go for broke, so to speak.
If you want to assign blame for the tax situation, there's no way you can leave out Ben or JH.