The trick is you want to be spending big in FA the year you DID NOT exceed the luxury tax line. This way you don't lose as many picks when you sign a QO guy, AND you don't lose IFA money. Also, if you net picks from losing QO guys the draft pick you receive will be higher.
The Sox messed up big time here.
Because the exceeded the cap, they will receive what is approximately to a late round 4th round pick for losing out on Bogey, instead of a 2nd. Or equivalent to late 2nd.
If they were to sign Swanson its' going to cost them their 2nd and 5th highest pick. As opposed to just their 2nd and 500K.
Nothing to sneeze at but, it makes sense to go big a year right after you reset.