I disagree; I love Toronto. It's cold as hell until May and in October, but it's a hopping place with lots of sweet stuff. It would be worse if they were being traded somewhere like Cleveland.
But I'm with you on the stuff about Miami being awesome for young rich people, and the tax thing. The tax thing is likely why these guys (Bell, Buehrle, Reyes) considered signing in Florida in the first place - it's a built-in bonus.