I think we all know the answer to this. There will be no cap, and so there will be no floor, or at least no floor at the levels being talked about.
Even if there was a floor, there would be no way they could start enforcement in 2027. Any agreement probably won't happen until the spring, and so there is no way teams would have time to become compliant. My guess is MLB just threw 2027 out there to get some of the players to start seeing dollar signs and to cause fractures in the union.