Columbus sees it this way: You can pay Horton $5.3M a year to not play a game for you, or pay Clarkson $5.25M a year to play for you although the contract is too expensive. Remember, they don't have unlimited MONEY (not salary cap) like Toronto has.
Toronto sees it this way: They basically get out of the Clarkson contract. Horton won't count against the cap, but they'll still have to pay him money which they can easily do. They can spend the cap hit somewhere else.
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