That's the wrong way to do the math. The only thing you should really look at is what you save. What you save is 13.6 mil. The 8 in dead cap you're talking about is already there. You can't save that. You can only pick which years you want it to hit. Which can be done by designating June 1st and Yada Yada. Or take the hit knowing you save the extra 4 mil off next years cap. Either way the real savings is 13.6 mil.
True about June 1 but I don't think it would be wise to push dead money into the following year also just so they could try to justify overpaying McGovern.
I think you're wrong on the rest. If he's cut this off-season, the accelerated cap hit is 8 million. That's what he costs if he's cut. If he's not cut or restructured he costs 17 million. Which means they'd save 17-8=9 million against the cap by cutting him. If they signed McGovern they'd have spent almost 8 million of that. They'd save about 1 million by swapping Tyron for McGovern.
The 13 million you're talking about is his base salary but you can't go just by that because you have to account for his guarantees still yet to charge against the cap which is I believe about 4 million this year plus 4 million next season (i.e. 4 mil plus 4 mil equals 8 mil cap hit they'd have to account for between this year and next).
