This would be a big f_you to the Packers. I actually think the cap hit would be closer to $70M
No it wouldnt because Packers can insist he return the unearned SB and they would get cap relief. See post 2765 for the actual numbers.
A player can keep the SB if cut or traded but if they retire then they technically are violated the terms of the SB and the team can ask for any unallocated SB monry back.
This came up when Luck retired but the Colts decided not to ask for the SB back due to his retirement being due injury and the good relationship they had.
By contrast Lions made Barry Sanders return his SB when he retired as that split was contentious. Think they may have done so with CJ too but cant remwmber.
If Rodgers tried to fuck the Pack then I would ask for the 40.3m back if I were them.