It is $30 million less because they can only offer a 5 year deal, not a sixth year at another $20-30 million (which the Cavs could). Obviously though he will be employed, somewhere, in the sixth year from now, at no doubt the max allowable then, say $30 million. Thus he will ultimately be paid about the same as he would have been; thus there is really no basis for saying he will make less. However he will indeed save a boatload in state income taxes.
http://hotair.com/archives/2010/07/10/reason-tv-what-cleveland-should-learn-from-lebron/
.............. speaking of pathetic.