The Giants are about to get really serious about Yasmany Tomas. That reality may prove the Padres’ lone regret in losing Pablo Sandoval to the Red Sox.

Kung Fu Panda, according to early reports this morning, was finalizing a five-year deal worth close to $100 million, an offer that is said to have come under the Padres’ bid.

That would be about $20 million a year for a player who averaged 2.65 wins above replacement (WAR) over the last two years, according to fangraphs.com. Or less than what Chase Headley averaged (4.0) over the two underwhelming years following that breakthrough 2012 campaign.

While Sandoval may blossom in the American League, as a complimentary piece in a lineup that appears to also be adding Hanley Ramirez, it was hard to see him making much of an impact in San Diego, the home of baseball’s worst offense last year.

At least not by himself.

After all, the Padres had a “Sandoval” in their lineup.

Yes, Headley struck out at a greater rate the last two years, but he got on base at a better clip and registered a bit higher in isolated power while hitting a lineup with the same protection Sandoval has enjoyed. He’s also in better shape and is the better the defender of the two switch-hitters, although Sandoval was no slouch at third base, either.

Upgrade? Player Age BA OBP SLG ISO HR RBIs K% BB% WAR Chase Headley 30 .246 .338 .387 .140 13 49.5 23.3 10.4 4 Pablo Sandoval 28 .279 .332 .416 .137 15 76 13.4 7.0 2.65

And yet, judging by the ever increasing jeers at Petco Park last summer, $10.525 million was far too much pay for a 13-homer guy.

As soon as the luster of actually winning a free agent bid wore off, paying $20 million for 16 homers and 73 RBIs would have proved too much, too, for Padres fans.

They can thank the Red Sox for dodging that bullet.

Unfortunately, that might make it that much harder for the Padres to land Tomas, who could become the Giants’ No. 1 priority now that they’ve lost Sandoval.