The "fluff" that gets tacked onto these contracts for AAV manipulation makes the Boyd - Flaherty compare seem closer than it actually is.
At the end of the day, the contracts are -
Flaherty 1/$25m
Boyd 2/$29m
Flaherty next season is being paid as a top 10ish SP in actual $$$. Boyd is making a backend of the rotation salary. ZiPS DC has Flaherty at 2.3 fWAR and Boyd at 1.7 fWAR (In 40 less IP). Dollar for dollar spent, it's hard not to see why Boyd is likely to be the better ROI.