Rogah
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Sorry, but the NFLPA agreed with the rule in the subsequent CBA, so that made it perfectly legal.That is collusion. Something the United States forbids.
When the NFL and NFLPA agreed that 2010 front loaded contracts would essentially be treated as signing bonuses - which everyone knew would happen - it became legal to treat front loaded contracts as signing bonuses.
If the Cowboys gave Austin a 1 year, $20 million contract, then there would have been no salary cap penalty. But when they gave him 75% of his first 4 years' salary in year 1, the league said "that's a signing bonus and we are going to treat it as such." The NFLPA signed off on it, hence no collusion.