The $20 M doesn't affect the salary cap and luxury tax issue, and so is only money . . . money that anybody else would have had to pony up also. And here you go again, with the "damned if you do, damned if you don't" dilemma that the Yankees face every time they are mentioned in ANY move. Had Tanaka signed exactly the same contract with the Dodgers (who are spending money at at least as great a rate as the Yanks), the talk would be that LA stole a march on NY and took away a key piece of their future potential.
You know, I don't mind people having an opinion . . . I just wish they'd pick ONE, and stick to it.