100%
Going by CBT and going by total cash outlay are both imperfect. And btw there are others too (which Im sure you know). None of them are perfect, but the CBT can be expanded by a creative GM and also (like you mention) its not a hard cap.
The Red Sox bought discounted years for Cedanne, RA, Campbell, Crochet (think he had 2 years left on his deal when we got him).
And due to the rules, these extensions recalculated the CBT for each of these guys and raised it significantly for 2026. We could have had Cedanne, RA, Campbell, Crochet all making peanuts in 2026 with minimal tax hit, and most of these guys arent getting a ton of cash in 2026 either (exception Crochet) because they are trying to keep the cash outlay close to each players performance and they care less about the CBT hit getting out of whack with performance.
These players have higher CBT hits and obvs, if we had a 280m tax hit with cedanne/RA/Campbell/Crochet making peanuts we prob have a better team than a 280m tax hit with cedanne/RA/Campbell/Crochet making what they make.
Someone could be glad for it (I think its overrated), but it doesnt change the fact that the CBT shoots up when you extend, and you could just as easily keep them cheap and spend that money shopping for external fortifications and this is a big reason why the CBT isnt the only metric for aggressiveness.
Trading prospects matters too. Becuase if you refuse to part with any, thats still a non-aggressive mentality.
Its really not about and shouldnt be about just trying to obtain and cram as much value as you can. This is what that article that I found a month ago went into. At some point you have to try to line it up and make a serious push. NOt just always looking all future years evenly. "Over the life of the..." thinking at some point hits a wall. Theres a time to think about the short term.