It would sure be nice if the new CBA offered a mechanism to pay your home grown guys early on without losing the advantage. He played for 600k last year, and will get 6m next year. That's a huge advantage to the Nats getting a 30m player for that money. It's also crippling to their luxury tax position and salary management position to give him a big contract right now. There's so much incentive for both sides right now to not do until free agency. It would be good for baseball, and good for guys getting paid earlier if they could figure something out to encourage home grown players sticking around.
yes. In one sense, you do get a break on the out years if you sign a guy like Soto to, say, Harper's contract right now - 13 years, $25MM AAV. He'd get the guarantee and about an extra $30MM over the next couple of years rather than running the risk of injury or something strange. In the long run, it is a huge break for the team, but it consumes $19MM extra in cap space this year, and if you did it after 2019 when it made sense, it would have been $25MM and probably kept the Nats from a reset on the tax.
You'd see a lot more of these deals for guys like Betts, Soto, Gleyber, Buehler, etc... if the team didn't have to take the tax hit early. Probably, sadly, wouldn't impact the Lindors of the world where their franchise isn't spending close to the tax threshold.