The article it references at overthecap.com is moronic. It lists the top six Dallas salaries starting with Witten, DWare and Romo and follows it with this sentence:
"The 6 players listed directly above account for 48.3% of all potential dead money on the Cowboys cap in 2014."
In other words, actually paying future Hall of Famers like DeMarcus Ware is "potential dead money". The article starts with this:
"Dead money refers to how much money a player will cost a team on the salary cap if the team cuts ties with that player (or in some cases, trades that player)."
Shortly before saying this:
"Safe to say these players aren’t going anywhere this year, so their dead money totals as of right now are an afterthought."
In other words, they have an axe to grind and are hoping other ax-grinders link to their web site without paying a lot of attention to the numbers.