They'd still have to blow by the luxury tax (which their internal documents said they weren't going to do) to do it. Doesn't mean they're done, or won't find a way. But it's not fait accompli (unless he's giving a discount, in which case, oh well).
I wonder if the Dodgers have no interest in Machado or if Machado simply doesn't want to live that far from Florida. I mean, they said they weren't acquiring him for anything other than the one season, but obviously not everyone believed that.