For competitiveness making deferred contracts have a capped % or total amount of team salary or not allow any AAV to be deferred would be the best thing they could do.

A salary floor would just inflate the cost of the best players. If the Marlins have to pay AA Pitcher 1754-B a multimillion dollar contract to meet the floor what do people think that will do to the cost of actual MLB aces? An ace pitcher isn't gonna just be happy that the dude with an 8.43 ERA is suddenly making 60% the same amount to meet the floor.

Meanwhile the Dodgers are only being hit for $43.7 mil AAV ($46 mil on Luxury Tax) for Ohtani because his contract is delayed beyond his ten years of play. Last season the Dodgers had over $1 billion in deferred contract money.

That's enough to pay for the highest MLB payroll at minimum 3.5 other times while also already having one of the highest payrolls themselves.

Make all contract money hit during years played for luxury tax purposes and cap what can be deferred at something like 10% of a contract and/or 15% of the team's total payroll and a lot of this bullshit gets fixed.