That's not how GAAP accounting works. Sorry.
The deferrals are based on net present value of the contract, I believe. They push the $$$ to get the net present value lowered enough to fudge the CBT number because it's fake. In '24, the Sox didn't have payroll expense of 9M for Bello, but cash payments of 1M. The luxury tax calc is purely a function of calculating the tax itself. It has nothing to do with how the company would record the salaries on their books.