The competitive balance is lost when gm restructure players contracts. Many real life would not jump on a long term low ball deal. Especially if they are on the rise. But routinely I see gms nail these guys down a t low low contracts until guys are past there prime.
The restructure amount should look are how long the deal going to be. If it is are six year one the salary for that first year should take in to account the the contract if he were to be signed when his original draft contract ends. Really , more simpler , In general retructures should only be available to player who down trend.