Per Spotrac, Windy is actually correct. Even after a June 1 Trade, its a $13M Dead Cap for the 2021 season but ALSO a $26M Dead Cap hit for the 2022 season.
Trading for Wilson is going to be interesting because on the surface, he is 7 years older than Watson and that is a huge issue for a lot of teams. Houston can ask for the world because the buying team is looking at a potential 10ish year window where as with Russ, you are looking at maybe 3-4 year window. Teams are not going to give up as much for such a smaller window.
Now the flip of the argument is that if both are traded after June 1, Watson carries a smaller 2 year dead cap it (about 21M) where as Wilson carries that $39M 2 year dead cap hit