For the first time in league history I reset dead cap. Oakland's new owner requested it and his request follows all league protocol. He asked for the relief before making any moves at all, and looking at their situation, they had $118 million in dead cap, $17 million of cap room and they needed $54 million for draft picks.

https://usflwfl.myfootballnow.com/forums/1/2458?page=1#15069

This is exactly what this rule was intended to do, give a new owner a fresh start after the previous owner and/or AI screwed up the salary cap.