I'm not sure how Howard's $2.54M helps to sign Kupp. If anything Kupp will get paid less this year than he would have gotten with his old deal. He was set to get a salary of nearly $15M this year and I will be stunned if he new deal doesn't push some (or most?) of that into future years.
I guess we'll see, but waiving Howard adds $2.54M to this year's cap without helping future years. Unless they end up paying Kupp more this year than the $14.875M he was already getting then the two transactions probably aren't related.
Out-of-the-box thought: Maybe the Rams are building cap this year just to roll it over to 2023? That doesn't sound like a team that is all in (again) trying to win this year's SB, but it is a possibility.
AlbaNY_Ram