I saw that, and I'm guessing PFT or its source has once again mistaken one type of bonus for another. A week or two ago, PFT reported that signing bonus prorations counted for the 30 percent rule. Then they corrected themselves to say that no, it was option bonus money that counted.
Now it seems that they've mistaken option bonuses with guaranteed roster bonuses -- which was the issue the Colts reportedly brought up, and which the NFL had to clear up. It makes sense that the special master would rule on that issue, and his ruling would make make perfect sense, since it agrees withe the CBA.
However, if PFT's latest report is correct, the special master has overruled the CBA. The CBA specifically states that option bonuses DO count for the 30 percent rule.
Any amount specified to be paid for the exercise of an option by a Club to extend the term of a Player Contract shall be treated as signing bonus, pro-rated over the remaining term of the contract commencing in the League Year in which it is exercised or the last League Year in which the option may be exercised, whichever comes first. Such an option amount shall, immediately upon execution of the contract, renegotiation or extension, be included in any calculation for purposes of the 25% Rule for Rookies, set forth in Article XVII, Section 4(e) of the CBA, and/or the 30% Rule, set forth in Article XXIV, Section 8 of the CBA, pro-rated over the remaining term of the contract commencing in the last League Year in which the option may be exercised. Notwithstanding the foregoing: (i) if a Club renounces its right to exercise the option, the option amount shall not be included in Team Salary as of the date of such renunciation; and (ii) if the club does not renounce, but nonetheless does not exercise the option, the full amount of the option amount previously counted against Team Salary shall be credited to the Club’s Salary Cap in the next League Year.
There are many contracts that comply right now BECAUSE of option bonus prorations, so the special master overruling the CBA would invalidate many contracts.
I'm certain that PFT has gotten the type of bonus that was ruled upon mixed up. I'd be stunned if that wasn't the case.