You do shorten the PSR period, but that has to be secondary to keeping the lads saleable value high by having more years left if clubs come sniffing.
Interestingly (if you are a bit weird and lonely) a club could claim they had performed an impairment review and no longer consider a players saleable value greater than their book value. You could impair/reduce their book value, essentially taking some of the the amortisation cost early, if you had a year where you had a massive sale with profits. Surprised we haven’t heard of any clubs doing this to smooth profits and losses across the 3 year period.
I did once have the pleasure of sitting in a room with a PL club finance team and their manager going down the squad list, asking them to confirm they did still feel the players were “worth” their book value. The manager, famously aggressive, looked like he wanted to set us all on fire.
On Dibling, I guess he will not yet be on a massive wage; if he is awesome for 2 years, then we will offer a new contract making him our highest paid player, and it will be extended anyway. He won’t sit on the money he is on now for 4 years if he performs.
But would still rather it be 5.