The tax from 180 to 210 costs teams an extra 7.5 mil. Beyond that it costs them a little bit more in tax. If the Dodgers payroll of 300 mil was 320 mil, does it stop them spending the money? Probably not. That extra 20 mil just funnels to the poor sisters of the league who have to spend more. The players would be crazy not to accept a 100 mil floor. It potentially only effects the elites of the game who might make 5 to 10% less on their 150, 200, and 300 mil + deals, while way more players who make 1, 2, 3, 5 mil a year could get 50% to 100% pay raises. The executive is mostly made up of the richest players in baseball, so this should be fun.