I always thought the Super-Max should work as a bonus being eligible only to be paid by the team a player was drafted and NOT counting against the salary cap. So Luka's new contract would count as a regular max contract cap-wise /~170m) and the remaining ~30m would be paid by Dallas (and only Dallas) as a non cap relevant bonus. If he requests a trade, he get's traded at max contract value, but he'll lose the not yet paid part of his 30m super-max bonus.
Not counting the super-max part against the cap will help teams to stay/become competitive with a super-max player who would only get the regular max on any other team.
Not counting the super-max part against the cap will help teams to stay/become competitive with a super-max player who would only get the regular max on any other team.