Did you read the article? Shaq has an appeal with the NFL regarding the 2020 cap. If he wins the 2021 cap hit would be $21 million. That would be an extra $5 million of cap space compared to tagging Godwin. The big picture here is the Bucs want to keep the team together and make a SB run.
The best case scenario is sign Shaq and Godwin to long term deals and minimize the 2021 cap hit.
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