In reality, a first tier competitive balance tax of $208 mil means $208 Mil less about $15 mil for benefits and some amount for wiggle room needs to be left for mid season adjustments. If one choose $6 mil you really have $208 less $21 or $187 Mil for salaries and that has to include the 40 man roster over the 26 man. I agree for planning sakes that the team needs to decide on a heirachy of spending by position criticality. How that is done is part of the planning that FO needs to develop. To make this plan work, a number of low cost players need to be brought up through the conduit of the farm system on a yearly basis. Name a number (3, 4 or 5). Hard for a team in the upper echelon of competitiveness to develop enough farm to MLB's consistently to fill the need. Getting a few low cost FA's is an alternative.
The current Sox are in a bad position, with Pedey all but done and still on the books. They there are Price, Sale and Eovaldi all making big money and on long term contracts. Then Bogaerts at $20 Mil and JDM at $24 mil and Betts natuarally wanting to be paid according to his perceived value. It doesn't work and that is what Bloom is facing in his first year.
I can see the Sox going over the first tier, but not to be smewhat competitive. Bloom is facing tough decisions to return the payroll to a more sustainable amount while keeping the club competitive. Oakland and the Rays did it and on a much lower total salary basis.