What is being overlooked in the accounting is that if you have $50.00 against the cap in the current year that was pushed forward from a previous year, then you were able to get an extra $50.00 spending credit in a previous year that didn't count against that years cap.
That money isn't being lost in the current year. You spent it in a previous year and didn't count it until the current year, but you still got to spend that money on someone you wouldn't have been able to get if you hadn't pushed the charge for it into the current year.
You aren't losing any net buying power. You already got someone for that $50.00 that counts this year, you just got them in a previous year. You can move current cap this year into the future to give you more space this year to go out an get more players. The cycle only breaks when there is a once in a hundred year occurrence that drives the cap down for a year or two. That shouldn't be an issue again for another 90 years or so.