and what if flowers bloom out of your ass??? seriously though CJ already restructured last year, doubtful that he doest that two years in a row, also smith is late in his career knowing that it would basically cost the Panthers more to cut him and they probably wont on top of that(not this season anyway).
where are either of these players incentives to restructure? there isnt one, only way they might be able to do it with Smith would be to bascially guarantee his contract and drop the figure by a bit but even then do you really want to do that?
Kalil just restructured for the second year in a row-it happens a lot. It is not a disadvantage for a player to restructure--just more guaranteed money in most cases to players who are pretty certain to perform.
Long term, the Panthers save a lot by cutting Smitty--and Smitty stands to lose a lot by not agreeing to a new deal.
There is an article by Over the Cap . com that addresses all of your concerns. It gives many reasons it would be in Smitty's best interest to restructure. It also suggests that he doesn't have to, but if he doesn't, there is (another source-Bill Voth twitter) about a 70% chance he won't be here in 2014). No flowers, just commonly accepted projections.