Ideally, I'm sure Sox ownership would love it, if we could keep the farm stocked, so a continual infusion could be counted on. Then, we might be able to stay under or "just under," every year and stay highly competitive.
If this became the norm, then going over, for a year or two, now and then, would be acceptable, but never 3 years in a row.
The penalties, now, go beyond just financial, so keeping the farm strong can take a hit, when you get penalized.
I do see a way, if everything goes right or mostly right with our additions, and we don't get killed by injuries, we could build a competitive team, without going over the tax line in 2025. Going up to $2-3M from the line, would give us a hefty winter spending budget (AAV) and enough to fill 3-4 slots with quality players. (2-3 slots with high quality.) Plus, we could trade to fill 1-2 slots and have less players to divide the AAV budget into, thereby increasing the expected quality production.