If reading the details accurately, the restructure sets Dak's cap hit and dead money as follows:
2023: Cap Hit $27.38M Dead Money $89.07M
2024: Cap Hit $59.38M Dead Money $61.69M
2025: Cap Hit $36.3M Dead Money $36.3M Void Year
So in looking at the numbers, my issue with the restructure is that prior to the restructure, Dallas in essence had an 'out' in that they would have had $39M in dead money with Dak but a cap savings of around $13M.
Now, because of the restructuring, Dallas can't get out of the contract until after 2024 so if Dak performs poorly again this season, and with the enormous cap hit in 2024, they will be forced to yet again have to restructure his deal.
So, the bottom line is that it appears Dallas is stuck with Dak for at least 2 more seasons and possibly more than that.