Major League Baseball made its opening proposal for a collective bargaining agreement on Thursday, and the players union is unlikely to feel encouraged by it. Part of the revealed plan included a hard salary cap and a hard floor, the latter of which players broadly support. That said, the floor proposal isn't as robust as it looks on the surface. As part of the proposal, there would also be a hard salary cap. In 2027, the first year of the new deal, the cap would be set at $245.3 million, and the floor at $171.2 million. MLB is also proposing a 50–50 revenue split with the players. The devil is in the details, though. Those salary numbers would be totaled by using the average annual value of player contracts, which are currently used to calculate how much a player counts against a team’s luxury tax bill. The owners also want to count the roughly $23 million in player benefits each team pays against that number. So the real salary floor would come in around $148 million, not $171.2 million.…