What could McCutchen earn as a Super Two player?

Over the last few days I've been looking at the possible benefit of being a Super Two eligible player.  It started when I noticed that Andrew McCutchen was at risk of being a Super Two player following the 2011 season, which I speculated could add $10 M to his potential earnings.  Matt Bandi at Pittsburgh Lumber Company followed up by pointing out that Super Two players received 21.8% of their free agent values during the 2008/2009 off-season.

This was significant, as it is assumed that players go on a 40/60/80 scale for arbitration, which means they earn 40% of their free agent values in year one of arbitration, 60% in year two, and 80% in year three (free agent value can be found by multiplying the player's WAR by $4 M).  If Super Tw...

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