This is what bothers me more than the "could have signed/traded for X instead" arguments. If the FA market sucked, and the trade market couldn't lead to anything useful, then why spend $40m on IKF, Turner, KK, and Vogelbach? Those signings were a big reason why they are a tax paying team this season (barring a trade deadline sell off). Like, the Yankees are spending more than ownership wants, but a big part of that is bringing Judge back, signing Rodon, trading for Soto, etc. They are spending big because they aimed as high as possible. What Atkins did was borderline irresponsible given the penalties that come with going over the CBT. He could have started the season with Barger/Clement at 3B, Horowitz (+ platoon buddy) at DH, and Tommy Pham or equivalent in LF, and the team would be no better or worse off, except younger and well below the tax. That's not hindsight. KK is 34 coming off an offensive season he wasn't going to duplicate, and Turner is 100 coming off a season that had red flags all over it. IKF is what he is. Vogelbach probably helped the Toronto food industry in the 2 months he was around, but a fat DH who can't do anything except hit RHP being used as a once a week bench player made no sense.