AVVで算出される4.6億ドルが当初FAで考えられてた金額に合致する　7億ドルという発表で繰越金6.8億という内容で批判が多いが最初から4.6億と発表していれば批判は起きていなかった　と
The luxury-tax hit associated with Ohtani’s contract is $46.06MM, according to Verducci, which sits roughly in line with expectations at the outset of his free agency. But, the manner in which the contract was announced has created substantial criticism. It’s fair to wonder if, had the contract been announced as 10 years and $460MM deferred with interest, it would have invited the same backlash as the initial announcement of a $700MM deal … which was later reported to be 97% deferred.

The initial $700MM figure looks good in a recruiting pitch for future CAA clients, but the league’s approximate $460MM valuation of the net present value is a different story entirely. The MLBPA’s valuations are a bit lower yet; Jon Heyman of the New York Post tweets that the union values the contract at $437,830,563, but the luxury-tax hit will be based upon the league’s calculations.