I think it has to, and it really wouldn't surprise me if it's the other huge market clubs that don't have a quarter of a billion dollars coming into their coffers each year just from TV money that would spearhead it.
I really could care less how a team moves around actual dollar expenditures to benefit/reduce income or payroll tax burdens paid to entities outside the league (i.e., government) - but for the spirit of the competitive balance luxury tax system to actually work across MLB, which has very marginal revenue sharing in the grand scheme of things, guaranteed salaries, and no salary cap, exploiting the current luxury tax reductions with deferrals at this type of scale that wind up being paid long after a player is on the field absolutely can't become the norm when it allows teams to stockpile silver slugger-type talent in its prime all over the diamond without having to pay the luxury tax penalties to the rest of the league that were designed to prevent an organization from being able to do this longer than 1-2 seasons.