Okay, lets start over:

Sox offered Mookie 10/300M, he countered with 12/420M

Looks like his deal with LAD will be 13/380

Lower AAV than Sox offered, more years, but 380M is guaranteed
I find it hard to believe the Sox couldn’t have bridged the gap and gotten to $380M, even if it meant deferred money (assuming Mookie would take it).

The fact the Sox seemingly didn’t try is pathetic
And again, if Mookie has 5 great years and “declines” in years 6-13, Dodgers still paid 5/146 for an MVP caliber player. Yes, remaining 8/234 is a lot to get bad value, but it’s worth it if he produces in the beginning of the deal
The past 5 seasons, Mookie had a WAR of 39.5. Assuming 1 WAR = $8M, the past 5 seasons Mookie had a value of $316M (63.2M per season)
So in theory, for the deal to match Mookie’s production, he would need to have an average WAR of 3.65 the next 13 years (or 47.5 overall)
Now say his WAR is 40 over the next 5 years (8 per season), that would be $320M of value. Then he could “decline” the next 8 years and only have 7.5 WAR ($60M of value). These long term deals are meant to pay for early production, LAD is betting on the next handful of years
If you think I’m crazy, I’ll conclude with this screenshot. This was Scott Boras’ logic on a hypothetical contract negotiation for Jose Fernandez and any perspective team (via the Athletic, February 2019)
Considering Gerrit Cole got 9/324 last offseason... Fernandez would’ve been a FA after 2018... 11/400 would be the initial ask, but it’s absolutely not unreasonable to think he could’ve gotten a larger deal than Cole (and from NYY).
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