Although, after typing all that out, it just occured to me that even if that one salary isn't counted toward the overall cap hit, it still has to either be paid out of revenue or out of pocket by the owners (who will figure out some other way of clawing back that salary - not every NHL owner can afford to just kick in 10M out of their own pocket).
So at the end of the day, it's probably not much different than just arbitrarily raising the overall cap by 15% - which would be bad without the revnue to support it.
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