Yes, in various threads throughout the year, I've been pointing this out (part of my argument for a somewhat more aggressive GFIN mode this past year, but that's water under the bridge). A year from now the team faces massive potential changes - a real changing of the guard. That might well mean - if the team starts well in 2022 - that Bloom and co. are aggressive about trying to win a championship (especially with a revived farm). And, as you say, if the CBA goes through, there is the opportunity to go over the tax in 2022, dipping back under in 2023, with a youth movement leading the way, as the team begins to assemble a new core.
(Conversely if the team is out of it near the deadline in 2022, could be a fire sale) ....
My guess is that the 2022 roster will look pretty similar to 2021, with improved bullpen and bench (maybe a new temporary second baseman) ...And 2023 might see a team with no Eovaldi, X, Vazquez, Sale, and JD and ERod, if back in 2022, might be gone in 2023. Maybe no Kiké, too ....both sides of that coin seem pretty exciting to me. A team that came 2 games from the WS being reinforced for a 2022 run, and, essentially, the beginning of a new Red Sox era beginning in 2023.
I know that's reductive and there will be various overlaps ... but in broad outlines I think that's what we'll be seeing ....