My point is the contract itself, and how it is structured, will decide what must be recognized as a whole and what must be recognized In a pro-rated manner. For example, if a 2007 roster bonus immediately became guaranteed in 2006, it could force it to be immediately recognized (as a whole) in 2006. If the Vikes were smart, they inserted a 2007 roster bonus they know they do not need to recognize this year, but Seattle would (if Hutch is not their highest paid player). That's my only point; you don't know the immediate impact of guaranteed amounts unless you know specifically what they are.
On your point that "they'd be paying $8-9M a year at the end of the contract because that's how contracts are usually setup" that is generalization beyond reason. It is true that many contracts are backloaded, but that is because teams do not have the cap space to front load. Since McCombs was so cheap, he left the Vikes with plenty of cap room to frontload deals which are actually cap friendly in future years. That's why they have paid Winfield/Smoot/Sharper immediately recognized roster bonuses as opposed to pro-rated signing bonuses used by other teams. The Vikes can easily honor these deals in future years because the big cap impacts are behind them. That's why it makes no sense to assume they are backloading this deal. They clearly aren't.
The problem is that the CBA governs what can be pro-rated and what has to be paid upfront. A team can't just say "well, this 2008 roster bonus will be treated as pro-rated money unless it becomes guaranteed before that in which case it's due immediately and all cap charges will accelerate to that year." The CBA governs how certain money is allocated against the cap. I'm fairly certain that a future roster bonus that is converted to guaranteed money can be spread out over the remainder of the contract. I understand what you're saying as far as an immediate roster bonus, but that would mean that the particular "guaranteed money poison pill" we're discussing would be pointless. If the Vikings are going to pay him so much upfront already with a roster bonus that Seattle couldn't match, why have a provision that would actually make it easier for them to match? The roster bonus is an immediate cap charge while the guaranteed money could be spread out over the life of the contract.
I do not discount that the Vikings actually have a provision that makes it nearly impossible for Seattle to match, I just don't think that it's the one that PFT says. I think that it's more likely that they simply have a large immediate roster bonus due.
Well, we don't see eye to eye but in fairness neither of us knows what the contract says. I do disagree with both of your points. On the first point, in my mind, it is theoretically possible for a 2007 roster bonus to be recognized in advance. Typically, a player would need to be on the roster as of a certain date (usually breaking of training camp) for it to be payable, and only then is its cap impact effective. I could absolutely write a contract provision that says "If you are not the highest paid player on the offensive line this roter bonus is payable whether or not you remain on the roster as of X date." I honestly think you need to think outside the box and understand they seem to be breaking new ground here.
On your second point, you lost me there. Contrary to what you said, I
am assuming Seattle could and would be able to pay whatever 2006 roster bonus the Vikes have included... all told probably the $13M total cap impact that has been discussed previously. What we don't know is whether the Seahawks have room to recognize other bonuses that might immediately impact the cap being "guaranteed in 2006 but technically not payable until later years" (if W.Jones is higher paid than Hutch). People seem to be thinking the Seahawks can easily abosorb any amount without knowing whether those amounts are immediately recognized as a whole or pro-ratable. However, if the $13M cap hit becomes a $22M cap hit through some technical cap math, that would be a huge problem.