Would it make sense for (one of) the punishments for cap circumvention be to adding a future dead cap hit to the team’s books? For a case as extreme as the Clippers, it could be something like adding a max contract hit to the team’s cap for the next 7 years, as many years as Kawhi was on the team.
I know this is not one of the possible punishments outlined in the CBA, and the precedent is the Joe Smith punishment of fines, picks, suspensions, contract voiding, and such.
But just as a conceptual question, I’ve not seen this idea before, and it this seems like it would be a more direct punishment in response to the rule that was broken. It impacts the competitiveness of the team in the way the team tried to cheat, and gives the framework of having a punishment that can scale with the amount of cheating both in amount and in years. It would also be meant to counterbalance to the potential benefits a team acquired from cheating, which in this case the Clippers still got Kawhi and he contributed to the team, even while under investigation.
It probably would not have been sufficient in a case like Joe Smith in 2000, but in the current apron system, it would probably be much more punitive competitively.