He doesnt cost 26 mill next year
You're mixing all sorts of metaphors here.
5 mill a year of dead cap for next 2 years recovering his signing bonus of 25 mill
3.2 mil a year of dead cap for next 3 years from his contract restructure that saved the Rams the cap space they needed to sign other players
Guaranteed salary in 2023, NOT in 2024.
So they trade him, it only saves 5.6 mill and you no longer have the player on the team.
You arent replacing his caliber of player with 5.6 mill nor a draft pick
In 2024, there is no "savings" because he's not on the payroll.