Got this from a Titans forum. Not official but the poster is a guru of sorts when it comes to comp picks and the cap.
Further proof how stupid the salary cap system is getting. Most teams don't need this extra space. It's not like the Titans, for instance, need that extra $5M of cap room on top of their $31M they won't come close to spending anyway (which is a good thing). I assume they do it so they have more room to create more LTBE incentive loop holes for next season, and the cycle starts again.
Hopefully the new CBA rids of it. Honestly, with stuff like this, I'm starting to warm to the idea of a capless NFL - 6 year UFA instead of 3 and free agency restrictions for playoff teams will maintain a good degree of parity and "fair go"-ism for lesser teams.