According to Daily Sports, the Tigers are planning to give up on Dae-Ho Lee and put all the money they would have spent on him (perhaps close to 700 million yen over two years) toward a reliable right-handed power bat from the overseas market. The organization apparently decided to back off on Lee because they now expect him to sign an extension with the Orix Buffaloes.
The Tigers are still very much interested in Seung-Hwan Oh. The Buffaloes and Chunichi Dragons were also said to be interested, but may not be as heavily invested in signing the reliever since neither team is interested in getting into a bidding war. That leaves the Rakuten Eagles and Softbank Hawks as potential rivals for Oh's services. Daily Sports mentions the Tigers may have an edge, but mentions no concrete source.
Source: Daily Sports 9/27/2013