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Jonathan Vilma and Will Smith took a combined cut in pay of nearly $10 million in order to stay with the New Orleans Saints.

I just got a look at the official details of the contract restructuring by the two veterans, and these aren’t the typical instances where base salary is converted to signing bonus. These were flat-out cuts in pay.

Vilma had been scheduled to earn $4.8 million in base salary. After the restructuring, he’ll earn only $1 million in base pay. He also had his workout bonus increased from $100,000 to $200,000. Vilma originally had been scheduled to count $8.633 million against this year’s cap. His new cap figure is $3.833 million.

Smith’s cut was even deeper. He saw his base salary dropped from $9 million to $3 million. Smith’s cap figure initially was scheduled to be $13.9 million; his new cap figure is $8.502 million. The Saints did not alter Smith’s contract for 2014, when he’s scheduled to make $10.4 million in base salary and have a $13.9 million cap figure.

Again, straight pay cuts -- especially ones this large -- are rare. But Vilma and Smith were in rare circumstances. They went through a difficult 2012 with the bounty scandal and the Saints stood by them. Now, Vilma and Smith are returning that loyalty.

The New Orleans Saints have found a way to keep veteran linebacker Jonathan Vilma and defensive end Will Smith while still getting under the salary cap.

Larry Holder reports the Saints have restructured the contracts of Vilma and Smith, who were scheduled to count more than $23 million against the salary cap. It’s unclear how much cap space the restructures created, but it’s fair to assume both players took significant pay cuts. The Saints also released linebacker Will Herring.

But Vilma and Smith will have to go through a big transition as the Saints switch from a 4-3 defense to a 3-4 scheme. Smith still will play defensive end, but the change will be more pronounced for Vilma. He did not fit in a 3-4 scheme with the New York Jets earlier in his career and thrived in the middle after joining New Orlans’ 4-3 system.

But coach Sean Payton has said he’s confident Vilma can be a productive inside linebacker in the 3-4 scheme.

We heard Friday night the New Orleans Saints had placed the second-round tender on restricted free agent Chris Ivory.

But the running back isn’t the only one getting that tender. Center Brian de la Puente and defensive end Junior Galette also have been designated for the $2.023 million tender. Other teams can make offers, but the Saints would have the right of first refusal and would receive a second-round pick if either player were to leave.

The tender is likely to prevent other teams from making offers. De la Puente has emerged as a solid starter and Galette should have a chance to be an edge rusher as the Saints switch to a 3-4 defense.

The tenders leave the Saints about $6 million over the cap. That means more moves have to come before Tuesday, and veterans Will Smith, Jonathan Vilma and Roman Harper are candidates for restructure or release.

In this Insider post, Gary Horton and Field Yates take a look at the biggest needs for the New Orleans Saints.

Not surprisingly, almost all the needs are on the defensive side of the ball and nowhere are they bigger than at outside linebacker. That’s where the pass rush is going to have to come from. Cameron Jordan and Will Smith are solid defensive ends, but they don’t have the tools to be strong edge rushers in the 3-4 scheme the Saints are switching to.

Martez Wilson and Junior Galette are a pair of young players that played end last year. They do have the tools to play outside linebacker in this scheme. But neither is a proven force and that’s why the Saints have to add at least one pass-rushing linebacker this offseason.

That might be harder than it sounds. The Saints don’t have a lot of salary-cap room and they’ll be without their second-round draft choice due to the bounty scandal.

» NFC Eight in the Box: East | West | North | South » AFC: East | West | North | South

Welcome to Eight in the Box, an NFL Nation feature that will appear each Friday during the offseason. This week’s topic: Who will be each team’s biggest salary-cap casualty this offseason?

Atlanta Falcons. There already have been reports that the Falcons are likely to release veteran running back Michael Turner. He is scheduled to count $8.9 million against the cap and the Falcons could free up $6.9 million by releasing him. Turner is 31 and clearly isn’t the same runner he was earlier in his career. The Falcons could put the added cap space to good use as they try to keep safety William Moore, cornerback Brent Grimes and left tackle Sam Baker from leaving via free agency.

Carolina Panthers. Chris Gamble is the team’s best cornerback, but it seems impossible for the Panthers to keep him and his $10.9 million cap figure. The Panthers could free up $7.9 million by releasing Gamble.

New Orleans Saints. Although there have been reports the Saints might try to keep defensive end Will Smith with a restructured contract, that might be impossible to do. Smith has a $14.5 million cap figure, including $9 million in base salary and his recent production doesn’t align with those numbers. In a normal restructure, numbers get moved around, but the player still ends up making the same amount of money. In Smith’s case, it’s likely he’ll have to take a big cut in pay to stick around.

Tampa Bay Buccaneers. The Bucs are roughly $30 million under the cap at the moment, so it’s not like they need to release anyone for cap purposes. But cornerback Eric Wright appears to be a likely casualty. His suspension last year voided his salary guarantee for this year. That means the Bucs could instantly clear $7.75 million by releasing Wright.

Although their defense statistically was one of the worst in NFL history, the New Orleans Saints are trying to keep the unit together.

Adam Schefter reported the Saints plan to ask veteran linebacker Jonathan Vilma and defensive end Will Smith to restructure their contracts. In both cases, the Saints would be looking to do something different than simply spreading out salary-cap hits the way most restructures do.

The Saints almost certainly would be asking Vilma and Smith to take major cuts in their salaries. Vilma is scheduled to earn $4.8 million in base salary and have an $8.6 million cap figure. Smith is scheduled to have a $9 million base salary and have a $14.5 million cap figure. Smith also is scheduled to collect a $1 million bonus if he remains on the roster on the 15^th day of the league year, which starts in March.

There’s no way the Saints can afford to carry Smith and Vilma at their current salaries. In general players are reluctant to take cuts in pay. But Vilma and Smith have deep ties to the Saints and may be willing to be exceptions to the rule.

The Saints face a difficult cap situation, but they’ve started working their way to get under the cap. They previously restructured the contract of linebacker Curtis Lofton. It’s also likely the Saints will restructure the deal of guard Ben Grubbs, who was signed last year in the same free-agent class as Lofton. The Saints freed up $4 million in cap space by converting base salary into a signing bonus for Lofton and it would be easy for them to do something similar with Grubbs.

We now are less than a month away from the start of free agency, which is when all teams have to be under the salary cap.

Two NFC South teams already are under, but two are well over a salary cap that’s expected to be a little more than $120 million. No division team has made any major releases or done much in the way of restructuring contracts this offseason, but that’s going to change in the coming weeks.

So, let’s take a look at what the NFC South teams currently have committed toward the 2013 salary cap. If these numbers look slightly different than some others you’ve seen floating around, it’s only because I’m using only the top 51 salary-cap figures for each team. Only the top 51 count during the offseason.

Atlanta Falcons. They’re at $118.8 million. That’s under the cap, but not by much. The team has to clear some room if it’s going to re-sign potential free agents Brent Grimes, Sam Baker and William Moore. Michael Turner and Dunta Robinson could be candidates for release or restructuring. Oh, by the way, I wouldn’t be surprised if the Falcons give quarterback Matt Ryan a contract extension, which also could free up some cap room.

Carolina Panthers. They’re sitting at $135 million. New general manager Dave Gettleman is in a tough spot. Veterans like Jon Beason, DeAngelo Williams and Chris Gamble appear to be prime candidates for release, trade, or restructuring.

New Orleans Saints. They have $141.6 million committed toward the cap. Veterans Jonathan Vilma, Roman Harper and Will Smith all have high cap figures and could be released or restructured.

Tampa Bay Buccaneers. They have the division’s best cap situation, thanks in large part to the restructures for Vincent Jackson and Carl Nicks before last season ended. The Bucs will be players in free agency. But their first priority should be to re-sign potential free agents Michael Bennett and Roy Miller. They also might want to keep about $4 million available in case safety Ronde Barber decides he wants to return for another season.

With the 2012 regular season over, let’s take a look at where the NFC South teams stand in relation to the 2013 salary cap.

Atlanta Falcons: They have $113 million committed toward a cap that is expected to be slightly more than $120 million. Don’t expect a free-agent frenzy from the Falcons, because they could use most of their cap room to re-sign cornerback Brent Grimes and left tackle Sam Baker. The Falcons won’t be getting much help from carry-over money, because they finished the 2012 season a league-low $425,000 under the cap.

Carolina Panthers: The new general manager will have his work cut out for him, because the Panthers have about $136 million committed to the cap. That number could be knocked down a bit, because the Panthers had $3.5 million in remaining cap space for 2012. But Carolina still is going to have to make some tough decisions on veterans like Chris Gamble, Jon Beason and DeAngelo Williams.

New Orleans Saints: The Saints have the NFL’s second-highest amount committed toward the 2013 cap at $138.5 million. Only the Jets ($142 million) are higher. The Saints can carry over about $2.4 million in space. It’s going to be a very challenging offseason, because left tackle Jermon Bushrod can become a free agent and the Saints might have to part ways with or restructure the contracts of veterans like Jonathan Vilma, Will Smith, Roman Harper and others.

Tampa Bay Buccaneers: Thanks to some shrewd moves just before the end of the 2012 season, the Bucs are in the best cap shape of any team in the NFC South. After restructuring the contracts of Vincent Jackson and Carl Nicks, the Bucs are sitting at about $96.3 million. They also should add some space when carry-over amounts are factored in before free agency starts in March, because they finished the 2012 season $8.5 million under the cap. However, some of that cap space could be taken up before March, because several players are believed to have triggered escalator clauses in their contracts that have yet to be factored in, and the Bucs are likely to try to re-sign defensive end Michael Bennett and defensive tackle Roy Miller before they can depart as free agents. The Bucs also could free up $7.75 million if they release cornerback Eric Wright, whose guarantee of that amount in base salary was voided when he was suspended for violating the league's policy on performance-enhancing substances.

Thoughts on the Carolina Panthers’ 44-38 victory over the New Orleans Saints at the Mercedes-Benz Superdome on Sunday:

What it means: This was a fitting end to the Saints’ season. A defense that set an NFL record for yards allowed in a season was absolutely horrible. That defense is a huge part of the reason the Saints finished at 7-9. The Panthers also finished with a 7-9 record, but they finished on a high note.

Enough to save a job? The Panthers finished the season by winning their final four games and looking like the team many expected them to be back in the preseason. Will that be enough for the Panthers to keep coach Ron Rivera around for a third season? That now is up to owner Jerry Richardson, who hasn’t had a team with a winning season since 2008. Richardson’s patience is wearing thin, but I think patience might be a good thing in this case. Rivera got the Panthers, to finish strong and I don’t think it’s in the best interest of franchise quarterback Cam Newton to have to adjust to a new coaching staff. And let’s remember, Newton is the franchise in Carolina.

End of the misery? The bounty scandal, the Drew Brees contract negotiations and a losing season made for a very difficult nine months for the Saints and their fans. It’s all over now, and coach Sean Payton is expected to be reinstated from his suspension the day after the Super Bowl. Things should get better, but it’s not going to be easy. Payton’s offensive intellect should be enough to touch up the offense a little bit, but the defense has to improve dramatically for the Saints to have any shot at becoming contenders again.

What’s next: For the Panthers, it’s time to watch and wait to see whether Richardson keeps Rivera. A decision should come very quickly, but Richardson also has to hire a general manager. Once those two situations are resolved, the Panthers likely will have to go through the painful process of unloading some veterans because their salary-cap situation is a mess. The Panthers have $136 million committed toward a 2013 salary cap that is expected to be slightly more than $120 million. The Saints are in a similar situation when it comes to the cap. They have about $138 million committed toward the cap. Veterans Jonathan Vilma, Will Smith and Roman Harper are high on a long list of guys with high cap figures that could be salary-cap casualties. If those three go, Payton and general manager Mickey Loomis are going to have to get very creative in how they go about restocking their defense.

Sean Payton’s second rebuilding job might be more of a chore than his first.

Friday night’s news that Payton and the New Orleans Saints have agreed to the outline of a new contract extension should bring joy to a fan base that’s been suffering since the bounty scandal broke back in March. Go ahead and celebrate a bit, because this means Payton isn’t jumping over to the Dallas Cowboys.

But don’t automatically assume that Payton stepping back in will instantly repair all that’s wrong with the Saints. Assuming the deal gets finalized and is approved by the NFL, which nullified Payton’s previous contract extension, the coach is going to have his work cut out for him when he rejoins the team.

The league previously has said Payton will be eligible to return from his season-long suspension the day after the Super Bowl. It’s a good thing that Payton recently competed in a half-marathon, because he is going to have to hit the ground running if the Saints are going to get back to what they once were.

With Aaron Kromer coaching the first six games and Joe Vitt taking over after that, the Saints are 7-8 heading into Sunday’s season finale against Carolina. The Saints are missing the playoffs for the first time since 2008.

There’s no doubt Payton’s absence played a major role in the Saints’ decline. But does his return mean New Orleans will immediately bounce back?

Payton still will have quarterback Drew Brees and one of the NFL’s most imaginative offensive playbooks, but it’s not going to be easy to fix everything in one offseason.

The Saints are an aging team in some areas and Payton and general manager Mickey Loomis are going to have to make some difficult decisions, because New Orleans currently has $135 million committed toward a 2013 salary cap that is expected to be around $120 million.

That means veterans such as linebacker Jonathan Vilma, defensive end Will Smith, safety Roman Harper and others could be salary-cap casualties. The Saints have a defense that’s ranked No. 32 in the league and may end up setting a record for yards allowed in a season. It’s not going to be easy to fix that defense when you don’t have salary-cap room. The offensive line and wide-receiver corps also could use some work, but any improvements will have to come at bargain-basement prices.

But there is reason for optimism, too. Back in 2006, Payton took over a franchise and put it in the playoffs in his first season. In his fourth season, Payton won a Super Bowl.

» NFC Season Wraps: East | West | North | South » AFC: East | West | North | South

Five things to know and my all-division team.

Division MVP: Matt Ryan, Falcons. You could make a case for him as the MVP of the entire league. With one game remaining in his fifth season, Ryan already has career highs in completions (394), passing yards (4,481) and touchdown passes (31). His 69.0 completion percentage also is way over his career average.

But the most impressive thing about Ryan’s season might be the 13 wins he already has led the Falcons to. It all has come in a season in which the Falcons have overhauled their offense to make the passing game a priority. With the running game posing almost no threat, Ryan has carried this offense.

Biggest disappointment: The Carolina Panthers. Back in the preseason, the Panthers were a trendy pick as a team on the rise. The media, myself included, thought quarterback Cam Newton would only build on a fantastic rookie season and that Carolina had fixed its defense. Fans got giddy and even center Ryan Kalil joined the fray, taking out a full-page ad in The Charlotte Observer that promised a Super Bowl victory.

Instead, the Panthers didn’t even come close to making the playoffs. They started so poorly that general manager Marty Hurney was fired in October and coach Ron Rivera clearly is on the hot seat. The current three-game winning streak might get Rivera another year. But you have to wonder why a team with this much talent didn’t open the season playing the way it is now.

The story that never stopped: The New Orleans Saints dominated the offseason headlines for the entire league (maybe the entire sports world) when the NFL exposed their three-year bounty program. Coach Sean Payton drew a season-long suspension, general manager Mickey Loomis got eight games and assistant head coach Joe Vitt was suspended for the first six games. Linebacker Jonathan Vilma was given a season-long suspension and defensive end Will Smith was hit with a four-game suspension.

While all that was going on, fans also started sweating as negotiations between quarterback Drew Brees and the team dragged on far too long. Brees finally signed and Vilma and Smith tied things up in the appeals process before eventually having their suspensions vacated. All the drama took a toll as the Saints started 0-4 before getting on a bit of a roll and briefly entering the playoff picture. But the soap opera isn’t over. During the season, it was revealed that the NFL had voided the contract Payton signed last year. He could end up being a free agent when he is reinstated.

Has the window closed? Even if Payton does return to the Saints, they might not automatically be the winning team they were the previous three seasons. This team will face major salary-cap issues in the offseason, and veterans like Vilma, Smith and Roman Harper could be gone.

The defense needs lots of work up front and some more help in the secondary. Left tackle Jermon Bushrod is eligible to be a free agent and the wide receivers are getting older. No matter who is coaching the Saints, they’re going to need some major work in the offseason.

The turnaround that wasn’t: Right from the start of the season, it appeared new coach Greg Schiano was having a huge positive impact on the Buccaneers. At first, the Bucs were piling up moral victories by playing close against good teams. Then, they started winning and got to 6-4, the playoffs looked like a possibility and Josh Freeman was looking like a franchise quarterback.

But something has gone horribly wrong the past five games. Freeman suddenly reverted to his 2011 form, the pass defense has been ridiculously bad and the Bucs are having a second straight miserable December. That makes you wonder if the team is buying into Schiano’s hardline style. It works for guys like Bill Belichick and Tom Coughlin because they win. But when a coach like that is losing, you have to wonder if he’s another Nick Saban or Ray Perkins.

All-Division Team

You will quickly notice that the Falcons dominate the All-NFC South team. That’s largely because they ran away with the division and winning counts for a lot in my eyes. That’s why I took Julio Jones as the second receiver over Vincent Jackson, Steve Smith and Marques Colston. Those three had stats as good or better than Jones, but his play has helped the Falcons win 13 games so far. I also used that logic in choosing both of Atlanta’s starting cornerbacks, although it certainly helped that the other three teams had major problems at cornerback.

New Orleans defensive end Will Smith made a pretty amazing statement in this radio interview.

Smith said he still respects NFL commissioner Roger Goodell. To my knowledge, Smith might be the first Louisiana resident to utter anything close to that since March.

“I don’t think he’s the most popular guy in New Orleans, but, at the end of the day, he’s still the commissioner,’’ Smith said. “I don’t think the people of Louisiana will be too happy with him, but we still respect him and understand what type of job he has. It’s definitely difficult.’’

Smith was one of four players to initially be handed a suspension in the bounty scandal. But all the player suspensions were vacated on appeal earlier this week.

Of course, those statements came at the end of an interview in which Smith denied a bounty program ever existed, even though NFL commissioner Paul Tagliabue's ruling in the appeal backed up Goodell's claim that the Saints ran a bounty program for three years. Smith also pointed a finger at former defensive coordinator Gregg Williams. Smith said Williams was the one that brought the program to New Orleans.

I just finished reading the entire order by former NFL commissioner Paul Tagliabue that vacated player suspensions in the New Orleans Saints bounty matter.

Tagliabue’s ruling is very lengthy (22 pages), so if you don’t have time to read it all, let me summarize it and provide some highlights.

First off, Tagliabue makes it abundantly clear on repeated occasions that he found current commissioner Roger Goodell’s findings that the Saints ran a three-year bounty program to be accurate. Tagliabue said linebacker Jonathan Vilma, defensive end Will Smith and former New Orleans defensive lineman Anthony Hargrove engaged in conduct detrimental to the game, although he ruled that former New Orleans linebacker Scott Fujita did not take part in detrimental conduct.

Tagliabue criticized the behavior of New Orleans players that took part in the bounty program, but, as I read the ruling, it became very clear that he’s shifting most of the blame to coaches and the front office.

The biggest theme I saw as I went through the document was Tagliabue pointing to the behavior of coach Sean Payton, assistant head coach Joe Vitt, former defensive coordinator Gregg Williams and general manager Mickey Loomis as being way out of bounds.

Below are some excerpts where Tagliabue addresses that theme:

• “The Program eventually led to allegations of a bounty being placed on (former Minnesota quarterback Brett) Favre. Making matters far more serious -- as well as challenging for Commissioner Goodell and League investigators -- Saints’ coaches and managers led a deliberate, unprecedented and effective effort to obstruct the NFL’s investigation into the Program and the alleged bounty.’’

• “These suspensions thus deprived the Saints of vitally important coaching and leadership talent, and they represented a severe competitive penalty for the Saints’ team, its fans and indirectly for the New Orleans / Gulf Coast region. Commissioner Goodell’s findings and the resulting suspensions of these Saints’ personnel are final and no longer subject to appeal.’’

• “There is evidence in the record that suggests that Commissioner Goodell could have disciplined a greater number of Saints’ players for the events that occurred here. This sad chapter in the otherwise praiseworthy history of the New Orleans Saints casts no executive, coach or player in a favorable light.

• “It is important to note that Commissioner Goodell has been forced to address the issues of misconduct by some individuals in the Saints’ organization since early 2010 to the present. Due to the indefensible obstruction of justice by Saints’ personnel, which included admitted efforts of coaches to mislead or otherwise deny the existence of a bounty or the Program, a disciplinary process that should have taken weeks is verging on three years."

• “Vitt admitted to NFL investigators in 2012 that he “fabricated the truth” when he spoke to an NFL investigator in March 2010 about whether there had been a bounty on Favre. He later claimed that his admitted fabrication was just “stretching the truth” because he failed to describe for investigators the emotionalism of the defensive team meeting the night before the NFC Championship Game."

• “There is no question that Coach Williams and other coaches orchestrated the Program to incentivize cart-offs and knockouts; carefully choreographed defensive team meetings, including presenting graphic slide presentations showing injuries to opposing players; ensured that any player who would speak at team meetings was adequately prepared or supported; and generally created an atmosphere in the 2009 season and playoffs that suggested to Saints’ players that offering a $10,000 bounty to injure an opposing player was permissible behavior."

I’ve been in contact with ESPN business analyst Andrew Brandt ever since the news came out that former NFL commissioner Paul Tagliabue vacated the player suspensions in the New Orleans Saints’ bounty case.

The one thing Brandt repeatedly has said is that the players continued to get their paychecks throughout the process. That’s significant because we’re talking about a huge amount of money for the two guys -- linebacker Jonathan Vilma and defensive end Will Smith -- that still are playing for the Saints.

Vilma previously faced a full-season suspension and Smith initially was supposed to be suspended for four games.

Let’s start with Vilma, who opened the season on the physically unable to perform list, but has been paid all throughout the appeals process. Vilma got a $1 million signing bonus when he restructured his contract back in March. Tagliabue’s ruling also clears the way for Vilma to earn his full $1.6 million base salary this season. Vilma already received a $100,000 workout bonus and $600,000 roster bonus before the season ever started. Vilma’s contract also has a clause that could allow him to earn up to $2.2 million in not-likely-to-be-earned incentives that are tied to the number of games he’s been on the active roster and his playing time. We’re not sure of the details of the clause, but Vilma did miss the first five games of the season.

Smith also restructured his contract back in March and received a $6.175 million signing bonus. He now will get to make his full $825,000 base salary this season. Smith already received a $1 million roster bonus and a $150,000 workout bonus in the preseason.

Let me get this straight.

Former NFL commissioner Paul Tagliabue has found that current commissioner Roger Goodell was spot on in his finding of facts in the New Orleans Saints bounty saga? But Tagliabue has vacated all player discipline?

That’s more than a little contradictory. In fact, it’s ridiculous.

Tagliabue is agreeing with Goodell that the Saints ran a bounty program for three years, but Jonathan Vilma, Will Smith, Anthony Hargrove and Scott Fujita no longer are facing suspensions.

Heck, they probably won't even face fines, unless Goodell oversteps Tagliabue -- but I think Goodell is planning on staying in his own lane now.

“My affirmation of commissioner Goodell's findings could certainly justify the issuance of fines,’’ Tagliabue said in part of his statement. “However, this entire case has been contaminated by the coaches and others in the Saints' organization.’’

Sounds to me like Tagliabue and the NFL are taking the easy way out of this one. They’re pointing their fingers squarely at coach Sean Payton, former defensive coordinator Gregg Williams, general manager Mickey Loomis and assistant head coach Joe Vitt.

There’s one huge difference between the coaches and general manager and the four players: The players are represented by the NFL Players Association, which challenged every step of the process, even though you could make a case that the union was siding with the best interest of four players over the safety of hundreds of others.

The NFLPA appealed every decision, and it ultimately won. Vilma doesn’t have to face a season-long suspension. Smith doesn’t have to miss eight games. Hargrove, who is currently out of the league, doesn’t face a seven-game suspension. Fujita, who might have suffered a career-ending injury this season, doesn’t face a one-game suspension.

The league still is saying the players did what the league alleged from the start, and Tagliabue’s statement reiterates that he found convincing evidence that there was a bounty on Minnesota quarterback Brett Favre in the NFC Championship Game of the 2009 season.

But the players aren’t getting suspended, they’re not losing paychecks and they’re not getting fined. They’re getting off pretty much free, except for whatever damage was done to their reputations by this whole sordid saga.

That damage was significant, and we might not have heard the last of it on that front. Vilma still has a defamation lawsuit against Goodell. If I’m Vilma, I’m not dropping that lawsuit.

Vilma has shown that you can take on what was supposed to be an almighty commissioner and win. It’s hard to win a defamation lawsuit because you have to prove intent to put out statements you knew were untrue, but Vilma is on a roll, so why not continue pursuing it?

Vilma’s attorney, Peter R. Ginsberg, already has said the defamation suit isn’t going away.

“We are obviously relieved and gratified that Jonathan no longer needs to worry about facing an unjustified suspension,’’ Ginsberg said in a statement. “On the other hand, commissioner Tagliabue's rationalization of commissioner Goodell's actions does nothing to rectify the harm done by the baseless allegations lodged against Jonathan. Jonathan has a right and every intention to pursue proving what really occurred and we look forward to returning to a public forum where the true facts can see the light of day.’’

Maybe Vilma can get the NFL to keep backtracking and say there was no bounty on Favre, because it sure looks like the league doesn’t want to fight anymore.

Apparently, the league’s approach now is to just blame it all on Loomis, who already has served an eight-game suspension, and Vitt, who already has served a six-game suspension. And put even more blame on Payton, who is serving a season-long suspension, and Williams, who is banned indefinitely.

Those four are the easy targets because they exhausted their appeals long ago. The only option they had was to appeal their decision to one judge. That was Goodell, back in the spring, and he upheld his own punishments and the clock on those suspensions started ticking.

But the hands of the clock on player punishments were tied up by constant appeals and Vilma’s lawsuit.

Makes you wonder whether Payton, Loomis, Vitt and Williams might have taken a different tack if they knew in the spring what they know now.

There’s no absolute vindication for anyone because Tagliabue and the league still are saying the Saints ran a bounty program.

But one group of the alleged culprits is walking away without any punishment, and the other already has served or is serving its punishment.

That’s because the players fought it and, in the end, Tagliabue grabbed the NFL by its shoulders and pulled the league out of the fight.