Simple, make it a true hard cap regular season and playoffs.
Or if you wanna keep the accrual bs, cool. But it all resets come game one of the playoffs and you gotta make your trades fit. I see absolutely nothing wrong with a team having to deal with 2 different parameters. Nobody is forcing teams to make trades, specially replacing big name with another big name if they’re injured. You are allowed to use players you have under contract. Or you can make trades that make you compliant whether in the regular season or the playoffs simple as. That’s why teams have doctors and give prognosis. If Stone is expected to come back sometime 1st or second round, then don’t trade for a guy that won’t fit once Stone returns. Or if you still want to, then cool, but then you’re gonna have to sit some other players.
Trading for someone and now being faced with the headaches of fitting that guy for the playoffs for the sake of parity is the price to pay. I don’t care that there’s a mechanism that allows you to fit him in the regular season and then it changes for the playoffs.
New parameters to work with for the playoffs. I mean that’s what happens anyway right? But at least this would be the only way to make it remotely fair. Come playoffs you’re gonna have to figure out how to either fit him or exclude him. This deals with the issue the same whether you have LTIR or not. If you accrued space to bring in a good player for the last half of the season, then good on you, come playoffs you’re gonna have to figure out how to accommodate him. If you got an LTIR and wanna fill that void with an equally valuable player then cool, but you’re gonna have to figure out how to fit them both once the injured player is activated. If that means you’re gonna have to scrap your whole 4th line with dudes in your ECHL farm team for the playoffs, then whoops…that’s the job of a GM, assess if shiny new toy is worth your entire 4th line….
Again, I see fundamentally nothing wrong with a mechanism allowing you to add X dude during the regular season because you accrued space and then come playoffs a new mechanism means you have to figure out how to make space for X dude.
You can deal with injuries by calling your next man up, or trading for someone that will make you cap compliant if you expect the injured player to be ready sometime in the playoffs. Or if the player is not expect to come back for the playoff then cool, go ahead, go trade for someone of equal cap.