Davante caught a Pro Bowl escalator in his contract this year. Now it was tiny 250k, but I think they do try and add those in on the 10+ AAV contracts. Now that should definitely not be enough to cause problems and make a jump from 11 million in cap space to 5 million in cap space or whatever the hell Silverstein is reporting, but it does happen to us.
My interpretation of the rollover rule was that it was to some extent intended to utilize with the bonuses like you're saying, but it was more of a way for the owners to guarantee the players that they were spending as much of the CBA money as they agreed to. Might have been a two-birds-one-stone kinda deal
As far as the LTBE and NLTBE bonuses, it was my understanding that the league reviewed every incentive bonus every year and made a determination on whether or not that particular incentive was likely to be earned. 99% of the time, the decision was based on if the player would have achieved that incentive in his previous year. If they found that it was likely to be earned, it counted against the cap in that year. If they found it was not likely to be earned, it didn't count. Then at the end of the year, the team got a cap credit for the LTBE incentives that weren't achieved and a cap charge for the NLTBE incentives that were achieved.
Just my "top of the head" understanding of how these deals work.