Considering how much money the Cubs included in the deal, and the benefit received to the Yankees by structuring it so they stay under the luxury tax, I'm disappointed by this return. The Cubs received a low level prospect for Soriano (who is having a good year and will contribute to the Yankees), $18M, plus saving additional money by staying under the luxury tax. Yes, the $24M was a sunk cost from the Cubs perspective, but the Yankees received a significant benefit through this deal. Honestly, the Yankees benefit is not really my concern. Were the Cubs going to get more from somewhere else? If not, we did well. Like you said, Soriano was a sunk cost and really had little benefit in the long run for the Cubs. Theo/Jed had to have two goals. Maximize the return (which they theoretically did) and clear room for young outfield talent, which is also accomplished. Not really much to be disappointed about, imo.