The ONLY contract that we frontloaded in 2010 was Miles Austin's, and his contract still complied with the 50% down rule (his 2010 "cap" number was $17,078,000, and his 2011 cap number was $8,540,000). A few other cap numbers were barely higher in 2010 than in 2011.
Meanwhile, several other teams frontloaded contracts and will not be penalized at all.
The Packers, for instance, renegotiated Tramon Williams' contract late in the uncapped season to make his base salary more than $37 million. He got 1/17th of that each week for the last five weeks of the season, giving him a "cap" number of $15,043,000 that season. In 2011, when the cap returned, his cap number was $5.6 million -- barely more than one-third of the 2010 figure. The Packers also gave Nick Collins a roster bonus of $8.3 million in the uncapped year to give him a "cap" number of $10.95 million. The next year, when the cap returned, his cap number was only $5.18 million -- less than half. The same with Ryan Picket, but with a smaller bonus ($6,437,500) and smaller cap numbers ($8.44 million in 2010, only $4.21 million in 2011). The same with BJ Raji -- $5,222,500 roster bonus, $7.89 million in 2010, only $3.06 million in 2011. Apparently, it was perfectly OK for them to dump money into the uncapped year.