I'm not a big fan of these restructures. Romo was already carrying the league-high cap hit into this upcoming season.
Restructuring takes him down a loooooot, but it adds onto the cap hit in future years. This kind of short-term thinking is how you end up with dudes taking up waaaaaaay too much cap space down the road and not allowing us to keep other players.
It's a big gamble for the short term. We didn't need to restructure Romo. But we did. Clearly Jerry and Stephen are swinging for the fences and hoping we're just a few draft picks away from contending.