No, they have not.
Can't teams just keep restructuring indefinitely? Is it possible to get in cap hell anymore?
A team can push money forward indefinitely without the bill ever coming due within a specific limit.
Example:
For simplicity money is only pushed forward 1 year at a time in the example.
Year 1 a team spends 150M but the NFL cap is 100M. They push 50M to the next year to get under the cap.
Year 2 the team pays out 100M but also has 50M of money pushed forward from the previous year. That puts them at 150M again. They again push 50M into the next year.
Year 3 repeat year 2.
You can see than in year 2 the current spend was 100M and there was 50M of previous spend from the previous year.
As long as the current spend is less than the cap, they can push money forward forever. The 50M bill never comes due.
If the current spend exceeds the cap then they will eventually have a problem because the 50M number would get bigger every year.
In the example the team was operating at 150% of the cap every year and could continue to do it indefinitely.