If they convert base salary to a new signing bonus, they can pro-rate that cap hit over the remaining years of the deal. The player gets the money for the season up front and of course it’s guaranteed, so it’s usually a win for the player and helps out the team. The downside is it pushes that cap hit into later year(s) and all the money will eventually need to be accounted.
The Buffalo Bills have needs to address this offseason. Buffalo has three starting offensive linemen who could walk away in free agency. Daryl Williams could end up being the top right tackle available on the market when free agency begins.
The Watson situation is complicated by his recent trade request, but the jury remains out on his value because he’s coming off another strong season. Goff and Wentz? They’ve already been traded away, but not before costing the Rams and Eagles $61.7 million and $60.9 million, respectively.