Sorry for your confusion. But yes it's essentially paid the day he's hired unless there's extenuating circumstances. It's sunk cost that the Bears are not getting back.
There's no getting out of the contract so the money is gone whether it's today or in 5 years.
99 percent coaches aren't fired for cause so the money is going to be paid. So there's no reason to worry about firing a coach now or 4 years into his deal because that money is getting paid whether he's the coach or not.
When we're talking $5mill minimum per year it makes a big difference whether it's paid yearly, monthly or ahead of time. That's easily $250K. That hires about 7 Kreutzs.
Yes it's budgeted for but paying 2 or 3 HCs in the same time frame is not. Therefore any smart team would think very hard about hiring a bad coach (note the Bears are not a smart team) and especially think hard about firing a bad coach too early.
It pains me to say this because I'd like to blame the org but not getting rid of Flus last year is understandable if he got 5 years because of the rebuild.
What's not understandable is they didn't put any protection clauses in there for themselves because they were so in love with the thought of Lovie 2.0 instead of looking at who Flus was.
It's negotiation: OK, you want 5 years because of the rebuild, you need to hit X wins your 2nd year or you don't get a 5th year so that they wouldn't have to balk at firing him early if he really sucked.