What’s the best part about this Yankee free-fall? The fact that the Yankees, with a payroll close to $200 million, share a spot in the AL East cellar with the Devil Rays, who sport a payroll of around $25 million. What makes it even better is the fact that George Steinbrenner is headquartered in the Rays’ backyard in Tampa, which has to serve as a constant reminder of his team’s woes.