Except it does not because if the Cowboys give him that he is set up to fail right before FA in 2025. No matter what view you have of Dak it makes no rational sense for him to demand cash in the last year (which is why players typically do not stress about the cap structure of contracts and leave that to the owners while they care about guarantees and bonuses).
If Dak is selfish and only in it for the money, he is not going to offer a deal that puts him in a situation to fail in the 5th year and then hit FA with his value lowered.
If Dak is a competitor he is not going to basically tank the team for a year and play for no chance of winning.
If Dak is a team player he is not going to put himself in a situation where the team is broken up and none of the team is returning.
Basically none of the ideas of what Dak could be interested in fit the narrative of him demanding 45 million in cash in the 5th year because if the Cowboys say yes then it would contrary to any view you have of Dak.
So if you look at it from that perspective and you realize that the source that told Simms was almost certainly a Cowboys source, then you understand that he wanted 45 million in that 5th year and does not care how he gets it (like literally every other NFL contract and player in the game who only care about what they get and not the structure).
Except Simms' report stated it was a big number IN THE 5TH YEAR, in excess of $45MM.
And it makes perfect sense why Dak would do that. It forces the Cowboys to just give him the 4 year deal he wants all along OR it forces Dallas to make a decision after year 4 - either cut Dak a massive check in the 4th year OR resign him to another huge deal which is what he wants anyway after 4 years.
Again, you are missing the goal here from Dak. He wants another big check in 2024............ either in a new signing bonus + his base salary in 2024............. OR Dallas cuts him a huge check for $45MM or more per the terms of his 5 year contract.
In other words, he's doing whatever he can to get a massive payday again in 2024.