I could see a team assessing the relative strength of the next year's draft and making the move when that year is weak.
The Nats pick #16 in 2012. Let's assume the 2013 draft is viewed as a very weak draft. The Nats could go over slot in 2012 on a guy who slides (like Rick Porcello did). Combining the fact that the Nats are hoping to be better in 2012 (and thus a pick in the mid to late 20s) with a weak 2013 draft and the Nats could in essence use two 1st rders on a guy who is viewed as a top talent who,slides do to salary demands
Not saying it would be easy, or even likely ... it's something teams can do to game the system
Where I could see a team gaming the system would be in a scenario similar to the Nats draft last year. The maximum penalty is two first round picks, plus the tax. If I can get four players I value as high first rounders like they did, I might say "screw those two future picks, give me the top guys now." In fact, if you are willing to pay that tax, why not go completely crazy and get as many guys as you can in a great draft and pass on the future picks. It seems you would come out ahead, especially if you are likely going to be picking later anyway, as Brian said.
It will definitely be interesting to see how this plays out. Will players just accept lower bonuses? Will players still fall? In theory, you could just say "to Hell with all my first rounders" and spend big on overslot guys that fall(if they still do). You would just keep giving away first rounders in perpetuity, but if you are getting top players in later rounds, why not?
