Actually, he right near the bottom.
Would you want us to sign him for $35.5M/3 this winter?
That's what he'll cost on the luxury budget, and there's no going back, once we put him back on the 40 man roster.
His $10.2M lux tax number would prevent us from getting someone else or keeping someone we want to keep. I know you poo-poo the idea that Henry has a spending limit, but he does.
Now, one can argue that the difference is just the tax, since Henry's paying him anyways, but by your reasoning, we'll be over the $40M max line every year of Castillo's contract, so we'd be paying an additional tax of 45%. That means instead of paying $12M a year for Castillo's last 3 years, we'd pay him $17.5 x 3.
$5.5M more in tax for 3 years.
Would I sign Castillo to $16.5M/3?
NO!
No matter how you slice and dice, the answer is always NO!