SJones seems to have a real good grasp on the cap and how to manipulate it. I hope he doesn't listen to the Chicken Littles out there and gets conservative right when the cap is rising drastically and Dallas has the best chance at Championship in ages. Now is not the time to be prudent. Extra cap space doesn't do a team any good in the playoffs.
$15M of Tony Romo's $17M 2015 base salary will be guaranteed if he's on the roster the first week of the league year in March.
There's no reason not to restructure how the money will count against the salary cap.
The team needs as much cap room as possible in order to handle using the franchise tag on Dez Bryant, should it be necessary, and to carry out the rest of their business in free agency.
Even with a restructure this year, Romo can be released with the June tag in 2016, should something awful happen and force the issue.
There'd be a huge dead money hit taking away cap space in 2017, but the cap will be $160M to $170M by that time, so it wouldn't really matter.
The problem would be losing Romo.