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I stand corrected, but you conveniently left out the very next sentence:Wilson’s $39 million salary does have offsets but there would be no incentive for any team to offer Wilson more than the league minimum of $1.21 million since all they would be doing is paying the Broncos.
Broncos Announce Pending Release of QB Russell Wilson | Over the Cap
Broncos Announce Pending Release of QB Russell Wilson | Over the Capoverthecap.com
There are ways around the offsets on a longer term contract if a team was willing to do a two year deal with Wilson and tie future guaranteed escalators to 2024 performance.
So while there is an offset for 2024, it still makes no sense for Wilson to sign for league minimum so long as there is a little demand out there.