There is simply nothing concrete from Shapiro with regards to available payroll for this offseason. There is plenty of room for interpretation as well as far as what a "dramatic philosophical shift in payroll" would actually entail as well. Is this 5%, 10%, 20%, moving up to the next tier of the luxury tax, or something else altogether. Much like Atkins left plenty of room for interpretation on his own comments Shapiro has done the same thing as well. Aside from that, even if the team were actually planning to increase it's payroll there would be absolutely no benefit for announcing this to prospective free agents and opposition general managers.
https://www.tsn.ca/mlb/mark-shapiro-on-toronto-blue-jays-2024-payroll-i-expect-us-to-stay-in-the-same-area-1.2019966