I can't stress enough how little value we are getting from our 'luxury tax payroll' in terms of non-productive payroll. We need to look at actual cash basis payroll to appreciate our record.
Cot's has us little under $20M in cap space. We have two players, Bello and Rafaela whose contracts are back loaded to create reducing cap space in early years. Cash layouts are $1.167M and $1.250 for Bello and Rafaela. But the straight line tax payroll burden is $9.167M and $6.250M for the two respectively. That creates fictitious payroll expense of $13M for 2024 between the two players.
Obviously we all know about Sale's $17M, Turner's $4.15M and recently DFA's Joely's $2M (Bres and/or Bailey missed on him sending Bernardino to the minors). Throw in wasted year from Giolino ($19.250M) and now Whitlock ($4.688M). Of course there's Trevor Story's $23.333M and I'm not sure what to make of Yoshida and his $18M anymore.
Look at another way, current 'playing' roster on cash basis and not on luxury tax basis, has a combined payroll of $90M with 5 players making $66M of it. (Devers, Jansen, Martin, Pivetta and O'Neill)
That $90M payroll is NOT that far removed from Oakland A's $60M. I think we'll playing pretty damn well with our 26 man roster based on their payroll.
Do you follow me, Moon? This is why I'm not disappointed in this team.