An example how teams abuse NLTBE incentives to spend below the cap floor and rollover extra cap room:
>A person familiar with the finances of the Tampa Bay Buccaneers says that last season, the team signed two free-agents, running back Noah Herron and defensive end Patrick Chukwurah, for contracts that totalled $25 million. Under the rules of the salary cap, the Buccaneers were charged that full amount for the players. But to actually earn that money, each player had to, among other things, block six punts apiece—an exceedingly difficult prospect. In the end, neither player ended up taking a single snap. Mr. Herron was paid $157,000 and Mr. Chukwurah $71,000, although the team's salary-cap number reflected the full value of their contracts.

An example of how teams abuse NLTBE incentives to spent past the salary cap in years they couldn't normally afford:
Caron Wentz's 2021 base salary is $3.9M, with an $11.5M not likely to be earned escalator built in that wouldn't land until 2022 after the new CBA.