This deal on it's own isn't particularly egregious. I think where the impact likely starts becoming more apparent is when you tabulate all of the combined luxury tax savings the Dodgers are enjoying in totality with all of deferred money they have on the books. Someone more versed in calculating the savings than myself can hopefully add this all up, but between Freeman, Betts, Ohtani, Snell, and Glasnow as well if I recall correctly there has to be a rather substantial sum that the Dodgers aren't having to pay towards the luxury tax.