We are $20 million over next year's cap right now (with the carryover). He is correct, we will need to restructure and/or cut some players. This is not new news; it has been discussed several times during the season, so stop repeating the above over and over.
We don't currently have "plenty of cap space to spend." We could have plenty of cap space to spend, but we will have to do some of what he said to get there.
https://overthecap.com/salary-cap/dallas-cowboys
In fact, we are 30th right now in available cap space for 2026 without cuts/restructures (only the Vikings and Chiefs have less):
https://overthecap.com/salary-cap-space