Im not sure why people keep saying this, you are taxed an extra % of all money over the threshold. So yes there is a difference in going 1 million over vs 20 million over.
From MLB.com:
The following thresholds were put in place per the 2022-26 collective bargaining agreement:
2022: $230 million
2023: $233 million
2024: $237 million
2025: $241 million
2026: $244 million