So in the details, if he is on the roster 3/13, his salary for 2026 will be reduced to 2 million, with the 35 million difference being combined and guaranteed with 2027, and that is how they get to the 67.9 million guaranteed number that will be valid also on 3/13.
They have 2 months to figure it out or they pay Cousins 70 million, no matter if he plays or doesn't.