They're only $5M under the luxury tax line this year. That's a hard pill to swallow if you're an under .500 club. They can drop Cutch, but any improvement will come via salary injections.
Sox are $38M under and obviously have raises on the horizon - and adding Harper pushes them even closer - but if JR and TLR want to gamble super hard, well, maybe it's worth it. Plus, you have to imagine the City Connect Harper jerseys would pay for roughly 75% of the contract.