Honestly I do not put much stock into what Heyman says relative to the Pirates. He doesn't seem to have the best of sources - I can't remember the last thing he broke, and as many are pointing out, he was not in on the Archer trade at all last year. It was Bowden IIRC. He obviously has sources, but the nature of the game is always some kind of guesswork, and I don't think he has sources who would really know about the Pirates.
With that said, the Gomez report is still kind of threaded with vagueness to me. I'm likely overanalyzing, but it's really unclear to me if he is just inferring that it could be the Pirates based on some reports he has gotten and the fact that he was told directly by Machado's dad that you should look at a team most don't expect, or if he's actually saying he has reports that the team is the Pirates. It does seem clear enough that Machado's dad isn't directly telling him the Pirates have made any kind of offer.
Maybe more will come of it, as it's only Monday, and you have to assume Machado and Harper will be signed before the end of the month. Gomez does seem uniquely connected to the Machado family and also has plenty of sources in the Dominican baseball world, so he's not just a random twitter shitposter. As I was saying earlier today, it's at least a little bit curious that the Pirates have some level of payroll flexibility in the form of it being tens of millions lower than they've carried. The Nova deal in the abstract makes sense, and listening/shopping guys like Cervelli and Marte is par for the course with a small market team, but between the circumstantial factors and Gomez, I think it's reasonable to conclude that the Pirates are in some way in on him.
If you buy into him, BuccoMike puts some very slim odds on the Pirates and Machado (10-15%), and claims the talks with the Dodgers have picked up steam, listing top Dodgers prospects Verdugo, Lux, and May. Could be rumor-peddling, but he is right that he had things on Archer as well as the Gausman interest, and so to the extent that one believes random unverifiable rumors on twitter, I think he does have some Pirates sources. Here's his feed:
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The bottom line for me on Machado at this point is the following: the Pirates would have to be willing to pay an AAV of 30M or a bit above in the first couple of years. Maybe there's a straight up 3 year offer that was made that gives him a bunch of money now, but I think the kind of deal that would sway him would be something like 10 years, 275 million, with 90-100 in the first three years. Maybe you give him an opt-out, which gives the deal a chance to be the short three year deal we have speculated, and maybe you also assume you can still make a reasonably decent trade of a 29 year old in a few years. I think that's where the possibilities of a deal stop: Huntington is so risk adverse and Nutting so obsessed with cost certainty that a 10 year deal is just a non-starter. It makes some sense given this window, but there would be a lot of ifs down the road. I do think Machado is a safe enough bet that you'd be able to move the contract entirely in 3 years or so, because there's no way a new CBA would make his AAV some kind of burden, but I can't see the Pirates taking that kind of risk, and I think that kind of risk is what it would take to persuade Machado financially.
tldr; if we're involved, it's gotta be on a short-term, high AAV guaranteed offer, and I don't think there's any chance he signs it unless the other offers are all worse than the rumored White Sox offer.
and PS, it would be pretty funny if now that the Gray trade went down, the Yankees turned around and signed Machado.