Oh, I would have given him the $400 mill.
But here's the actual quote from Werner after Mookie signed the extension with the Dodgers:
“It’s always difficult to trade a talented player of Mookie’s caliber, but let’s revisit this conversation in 12 years. Hopefully you and I will both still be here. That’s a very, very long-term deal for a team to swallow. You guys know as well as I do that the history of long-term deals is checkered at best. We made what we thought was a generous offer but for us it’s time to turn the page.”
It says nothing in there about luxury tax or any other considerations, just about the length of the deal.
We can all conjecture about other reasons to our heart's content. But that's what the man said.