Marquise Goodwin was set to be a salary cap casualty on a rebuilding Philadelphia Eagles roster. The Eagles moved on from Goodwin, but only in a way general manager Howie Roseman can pull off. Goodwin has gone back to the San Francisco 49ers per terms of the draft-day trade the two teams made last April. According to the NFL's transaction wire, the trade was reverted "per trade terms" -- meaning the conditions from the original deal were not met.
Goodwin isn't even listed on the Eagles' roster, which means Philadelphia isn't responsible for the $4,281,250 salary owed to him in 2021. Since Goodwin is heading back to the 49ers, the Eagles are under the salary cap heading into the 2021 league year. The Eagles receive a seventh-round draft pick from the 49ers as a result of the transaction.
Basically, Philadelphia moved 19 spots back in the 2020 draft to acquire Goodwin from the 49ers (and took a sixth-round pick at No. 210 overall) -- then received a draft pick back for a player who never played a game with the team. Goodwin opted out of the 2020 season due to COVID-19 concerns and received just a $50,000 workout bonus from the Eagles.
The 49ers have just nine draft picks in the 2021 draft, giving up their original seventh-round draft pick to the Eagles. Philadelphia has 11 draft picks in the 2021 draft: a first-rounder, a second, two thirds, two fifths, three sixes, and two sevenths.
The Goodwin transaction is an interesting one, but it got the Eagles under the salary cap -- allowing them to enter the free agency game once the new league year begins. Better late than never.
