The more I think about the Ohtani deal, the more I lean toward the Commish stepping in and disallowing the deal. Either that or treat the prorated annual salary as being earned and paid this season for luxury tax purposes. They obviously are using this deferral as a means of not paying taxes in the USA. f*** 'em. You earned it here, pay taxes here. This is a big-time charade on both levels and should not be allowed. The competitive advantage given the Dodgers is off the charts.