There's a distinction I think:
5 teams spent over $39 million. 3 of those 5 went over apparently because of injuries ... menaing the long-term injury clause kicked in, and I don't think teams are considered to be over the upper limit if that's the case.
However ... it appears that 2 teams, even after considering injuries, went over the upper limit - Atlanta being one of them.
My guesses:
1. Atlanta - a given, they've admitted they're carrying about $1M in dead cap space for '06-07.
2. Colorado - they went over due to injuries to Konowalchuk, Vaananen and Theodore.
3. Detroit - I think they're the other team that has dead cap space in '06-07 because of this. They were so close to the cap to begin with, and when Fischer went down they clearly went over. They also had Chelios and Yzerman who had bonus clauses in their contracts (Yzerman had $750,000; Chelios I'm not sure). Depending on the amount scheduled to go to Chelios and the amount each of them got, I think they were over but not by a lot (less than $500K), but that amount will be dead cap space for '06-07.
4. Philadelphia - Injuries to Johnsson, Desjardins, Esche, Pitkanen, Stevenson, and so on? Oh yeah, injuries pushed them over.
5. Vancouver - Injuries to Salo, Jovanovski, Cooke and Cloutier? Injuries pushed them over as well.