Not only are they counting those players full deferred salaries toward's this year's payroll...I bet they'll still count the money deferred towards the payroll in future years to make it look bigger, basically double-counting that money.
If they weren't trying to pull one over on the fans, since they have no intention of spending this offseason, they wouldn't have deferred all that money to put on future years payrolls and would've just taken the hit this year.