Individual year cap figures do matter. While it's possible to move some money around, players generally want to be paid earlier all things being equal. Time value of money, you know - they want to be investing it sooner, or buying luxury items, or whatever. Can't blame them on that. And with a team that has a bunch of high-end contracts either just signed or coming due, that can be a real problem.
Huge non-guaranteed years that aren't expected to be paid SHOULD be irrelevant, but in fact, we have seen them repeatedly being used to pad the numbers of the contract, so that players can show up at or near the top of the list for contracts, at least for a while. It's an ego thing, and like it or not, part of what drives players is their competitiveness, including in things like contract sizes. Heck, AD's desire to be the highest paid by a large margin is itself an ego thing to some extent.
What I've been suggesting is blowing out the record for guaranteed money for a non-QB, if he signs long enough even for a QB - but while the AAV would be a record even before the nonguaranteed balloon, it would not be a decent QBs salary.
If AD is insisting on QB's salaries, and the Rams knew that was where he was going to hold his ground, they should have traded him at the beginning of the league year. That they didn't, AND that Demoff has been interviewed making it plain they would not do a contract bad for the team, makes me believe that the Rams do expect to hold the AAV down. Since Kroenke and the Rams are rich they can afford to guarantee a lot, and especially can afford to give a huge signing bonus so that AD gets his money sooner than later. But a huge signing bonus does limit how much money can be shuffled around year to year. And yes, I know the Rams generally limit signing bonuses - I think this is a special situation.
I know there was that one report that he'd get an AAV of $24 million - but we know that report is at least partially wrong, since it also said he'd sign this week, and that did not happen.
FWIW, my prediction is a 5 year extension if there isn't a balloon year at the end. Those 5 years would be for $108 million, with a record $55 million signing bonus and another $40 million guaranteed. More than I think any defender is worth in the NFL nowadays, but liveable.