No, it's not irrelevant. Come on guys, do your homework. If a deal is really only 5 years in name, that means that you have to figure out a way to make the money work with the cap in 4 years and really, it's 3 because in that 4th year, you are trying to get a restructure done. Upfront money matters.
The Cowboys use 5 year deals to create cap by using extensions and pushing money out into future cap years. This kind of deal negates any of that and brings all of the pressure of the salary hit into a 3 or 4 year period. This is a bad deal because it basically ruins the way in which the Cowboys manage their cap. This is an attempt to entice the team to just do a 4 year deal and allow them to get back to the table in actually 3 years IMO.
Stop thinking of it as a 5 year deal. It's their agreed upon 4 year deal with a fake 1/$45m option purely for 5th year of proration. Let me do a quick breakdown.
Let's use a 4 year $140 million base contract with a $113 million guaranteed $60 million signing bonus. As a 4 year contract, it could break down as follows:
Year 1 - $15m SB proration + $10m salary = $25m cap hit
Year 2 - $15m SB proration + $20m salary = $35m cap hit
Year 3 - $15m SB proration + $23m salary = $38m cap hit
Year 4 - $15m SB proration + $27m salary = $42m cap hit
Now if we take the same 4/140 and just add a fake year at $45 million dollars turns it to 5/185 with the same $60m bonus and $113m guaranteed.
Year 1 - $12m SB proration + $10m salary = $22m cap hit
Year 2 - $12m SB proration + $20m salary = $32m cap hit
Year 3 - $12m SB proration + $23m salary = $35m cap hit
Year 4 - $12m SB proration + $27m salary = $39m cap hit
Year 5 - $12m SB proration + $45m salary = $57m cap hit
Dak gets the same $140 million dollars over 4 years and $113 millon guaranteed over 3 years. The only difference is the Cowboys get an additional $12 million in cap space over those 4 years with the same flexibility to exten or cut him after 3 years when his guarantees run out.
Now if he demands more guaranteed money on top of the $45 million dollar 5th year, then that's a different argument. If that's the case, the Cowboys could simply do what I've been arguing for all along; add a 5th year to their agreed upon 4 year deal that automatically voids on the first day of 2024. Dak gets his 4 year deal, Dalls gets their 5th proration year, and neither side can use the 5th year as leverage.