Before the start of the regular season, the Cleveland Browns agreed to a restructured contract with QB Deshaun Watson, a move that gives them the most cap space in the NFL instantaneously.
The move does not have any benefit to Watson himself; it is just the type of thing that we see GM Andrew Berry do historically, as he kicks the can down the road at a time when (likely) the NFL salary cap will continue to go higher and higher, while freeing up space for things like current players to be rewarded with contract extensions, or opening the possibility of acquiring someone via a trade.