I get that. The caveat I see with this, though, is the fact that the base salary is structured the exact same in each year - If all they were concerned about was making sure the last year of his contract was movable, then it wouldn't matter how that $17.5M was paid out up to that point. That each year of the contract contained a significant signing bonus, with consistent, identical base salaries in all 3 years, leads me to believe that he was more interested in getting a lump sum each July 1st than he is in leaving Toronto in year 3.
I could be wrong, but making assumptions and inferences based on how the last year of the contract is structured feels like a waste of time when the entire contract was structured that way, not just that last year.