The $155M figure you are using includes about $10M in other costs, like deferred salaries. Roster payroll is estimated around $144M. I assume this was the portion prorated. Also, revenue sharing would usually enter into this as well. Not sure if the Reds got all or any of that money in 2020.
As another reference, Forbes estimates many of these numbers as well.
https://www.forbes.com/teams/cincinn...h=9f6f8593003c
They estimated that the Reds did $257M in revenue during 2019, and had an operating income of $23M. That was with a roster payroll of $119M.
When a business loses 40% of it's revenue in a year, that's very bad for said business (I know well, I work in tradeshows) and it must cut costs to survive. However, I do agree with the premises that they passed on the majority of those losses to the players...the math supports this.
Unfortainly, they will probably do the same thing regarding 2021 payroll...get costs under project revenue. That's what business do.
- - - Updated - - -
I guess you could say that the rich owners (who I agree, suck) have some moral imperative to share their wealth. That may well be. But if that's the right thing do to, I don't think the top charity would be to fund would be our favorite baseball team so us first-worlders can be more entertained. Most of us here are better off than most of the world's residents, and the fact that baseball is a complaint of ours (vs. not eating or avoiding getting blown up) shows that.