With the first tier of the Competitive Balance Tax beginning at $208 Mil this coming year and the benefits eating up somewhere close to $15 Mil of that, if you want to reset how would you apportion the money to be spent. Also knowing that the 25 man team is probably going to have 13 pitching spots and 12 position players. I am talking about a team sitting without the contracts in place that we have but sort of the ideal apportionment.
The presumption is you ave $208 -$15 - $10 (mid season flexability)=$183Mil
I would assume you need to set aside $12 Mil for the remainder of the 40 man roster, leaving $171 Mil for the 25 man roster.
What % do you allocate for pitching which means field players can get the rest?
If you think it is 60%, based on the earlier discussion about the cost of ML pitching these days, you have $102.6 Mil with$68.4Mil for the 12 field players. A hypothetical case where you pay your ace 23%, your 2nd starter 17%, your 3rd 14%, 4th 10%, 5th 6%, closer 10% and the remaining 7 pitchers combined 10% combined is not unreasonable but doesn't allow for the kind of salaries the Sox have granted.
The field players get to split up $68.4 mil. If you have 3 established stars each getting a solid cut, like 25, 25% and 20% that leaves 30% for the remaining 7 players. Clearly these figures don't work for the Red Sox if they go for the reset, even without the sunken cost of Pedroia.
It's a way of thinking like the front office may have to do by first deciding whether to reset and second to decide how to allocate salaries. It also will demonstrate to them where adjustments will need to be made. Remember, there are other competitive teams with less than 1/2 the Competitive Balance Tax first tier in salaries this year.