Andy Martino:
"After Kluber threw a well-attended bullpen session in Florida last week, several teams began bidding aggressively, including a previously unknown suitor: the Toronto Blue Jays. This pushed Kluber’s base salary past what many in the industry expected, considering his recent injury history.
According to league sources, the Yanks actually did not submit the highest offer for Kluber. There were multiple teams willing to pay more than $10 million."
https://sny.tv/articles/how-corey-kluber-deal-happened-and-what-it-means-for-yankees-rotation