Nope, Abreu was not included. $50M is probably a tad high - perhaps closer to $45M if they non-tender Yolmer, but its in the ballpark.
Point is, average MLB payroll is $135M. Sox could add Cole ($30M AAV), Grandal ($20M), Wood (8-10M AAV), Abreu ($8-10M AAV), and 2 relievers ($15M AAV) and still have a below average payroll. While obviously I'd love to see that happen, it won't. But the point is, at some point the Sox are going to add some serious payroll. My hope is that they do it by adding a few elite players, rather several over the hill meh veterans as they have done in the past. I am hopeful that they'll change their ways with a legit 5-7 year contention window ahead, but I understand those that say "I'll believe it when I see it".