Why wouldn't Spencer be tagged as a defensive end, where he's slated to play in 2013? The new collective bargaining agreement has rules about tagging players for the position they played at the previous season.
If Spencer been tagged as a defensive end, it would have cost the Cowboys $11.1 million.
You could say this is unfair to Spencer because he's taking less money by getting tagged as an outside linebacker, but he's still getting a hefty raise. Spencer earned $8.8 million last season, and he could get a long-term deal with the club that could average in the $8 million to $10 million range.
Spencer, through his agent, Jordan Woy, declined comment.