That's possible. As I understand it, the Giants would pay a huge penalty for exceeding the luxury tax threshold this year (due to their past activities), but after this year, their penalty resets, so it's just the normal excess they would pay if they sign someone bigger this offseason. They do have some money coming off the books with Pence and McCutchen, etc., though Cueto will have to stay. So yes, this is probably a transitional year. The minor league system, is not good, so they may have to spend in free agency to improve the team.