The difference between Tom's cap number (before this restructuring) vs Russell's is 3,625,000. $28,375,000 vs 32,000,000.
Look at Over the Cap for comparison. I suck at math, so feel free to skewer me.
Year: Cap Percentage including 2021
Russell Wilson (First 10 Years)
1 : 0.5%
2 : 0.5%
3...