This is a big reason 2021 is so important. This introduces some real risk, but as of right now, the Jazz could forego extending Gobert and Mitchell and come into that offseason with close to $100 million in cap space. That amount obviously gives them the ability to extend Gobert (since his bird rights will cost more than his extension), retain Royce, or any number of things, but Mitchell would be restricted and his cap number low for the last time. The Spurs were able to open up a ton of cap for Aldridge by Kawhi doing this (obviously this ended up not working out but not because of the maneuver itself). In any of these scenarios, Bojan is still under contract for two more seasons, Mitchell is an RFA, and the Jazz can offer Gobert more money than any other team.
Tangent: I think if the Jazz have some great years and have the opportunity to spend the capspace on another serious player, I think Gobert would give up a big chunk of his super-max. I wouldn’t bet on it, but I wouldn’t dismiss the possibility. I also think much more strongly that Ingles on his next deal could be very cheap.