Agree on the guaranteed salary part but disagree that this has anything whatsoever to do with the kicking the can strategy.
If you sign a guy to a large contract you end up regretting, you’re going to get hit extremely hard regardless, just like Russell Wilson in Denver.
No one is signing someone to a large long term deal and getting out of it cleanly after two seasons.
Denver had a $53m hit last year and $32m hit this year on Wilson. If you get burned on a big ticket player, you pay dearly no matter what accounting system you use.