The lesson here - if you keep borrowing from future seasons, the bill never comes due. I am somewhat surprised that this void year loophole did not get closed with the last CBA.
Exactly. And you're "borrowing" against future years, where the cap will be higher, therefore a dollar borrowed today is worth more than a dollar repaid in two years. It's pretty savvy, though I am slightly concerned about doing too much of it and it catching up after awhile.