That's a very valuable maneuver to get out of a PSR crisis in a pinch (see: Conor Gallagher to Atleti), but just for the record, clubs don't HAVE to book an outgoing transfer all at once if they don't want to.ok but they still make a healthy profit on him - which is booked in one year.
Whereas player purchases spread over the payment period
So the key points of OP remain, just details change
Incoming money hitting the books in future years is a security blanket. Spurs, for instance, should be doing that to the extent we can since our PSR books are so clean today.
It's a highly manipulable process, but at the end of the day what you cannot do is what City and Chelsea did to brute force their way to the top over a many-year period. Newcastle can't do that, which is good.