That is not correct. A player has to be eligible to be removed from the 40 man roster like Craig was. If they release Panda, and he clears waivers, his entire salary will count toward the luxury tax cap. If they trade him and pick up a portion of his salary, that money will count against their luxury tax cap.My understanding is that only players on the 40-man roster count towards the tax. For example, if the Sox DFA Panda and Craig, that'd reduce their payroll by $28.6 million in 2017. Of course, they'd still have to pay them.