Being over the tax would be temporary as Heyward, Contreras, Happ, Gomes, probably Stroman, and possibly Hendricks come off the books after '23. So they'd be able to immediately reset (if that's still a thing). Also, Contreras almost certainly won't accept the QO, so we'd likely "only" be 20-30 million over. :) I'm not sure Rodon is the best FA SP, but he's certainly top 3-5. I'd vote DeGrom as best even if you only get 50% playing time from him. Scratch Rodon and substitute Verlander or the best SP you can sign. I think if you're going to commit to using the assets to trade for Ohtani that you commit to trying to win it all in year 1. I get the sentiment, but it doesn't strike me as particularly good roster planning to bank on being able to replace your starting C, LF, and 1-2 SP for nothing in order to reset. You'll also have increases from Hoerner/Wisdom/Madrigal/Reyes hitting arb, replacing inevitable injury/underperformance, etc. That's functionally sacrificing 2024 because there's no way everything breaks that perfectly. And that's before getting into the lack of realism of the other 29 teams letting you make off with those 3 players at those rates, which strikes me as similarly impossible.