Are they for sure? I know, for example, in Moncada's case, he either gets his $29M salary in 2025 or a buyout. Is the buyout for sure already paid or is it paid in 2025, which the option was for? If you look at it like that, I get why it would be calculated in the 2025 payroll.
The good thing is, at least according to Spotrac, is it doesn't count against the Luxury Tax number.