Not sure where you are reading that. 9ers take a $1.4M dead cap hit if they cut or trade him. His base salary only has a $7.5M injury guarantee. No team that trades for him has to take on the $25.5M (despite what Wussie thinks). I assume any trade w/ picks being exchanged will result in a renegotiated contract where he's only guaranteed $7.5M against injuries with a total of maybe $12-18M probably full of incentives (given his surgery).
The only teams w/ cap space & QB need I can see are the Seahawks. Maybe, the Steelers or Falcons (though they're prob. on rebuild mode). Giants don't have enough cap space to pull it off w/o using a bunch of void years. Jimmy would need to agree since team has told him to seek out a team for a trade. Don Yee will find a place for him. He's better than Lock, Smith, Trubiski, Rudolph, Mariota, DJones, Taylor, and half a dozen other stiffs in the league.