Offer sheet cannot be 1+option but can be NG?!

[Garf]

Moussa Cisse has signed a two-year offer sheet with the New York Knicks. Mavs matched.
The deal is half-guaranteed in year one, while the 2027-28 season is fully non-guaranteed:
https://www.spotrac.com/nba/player/_/id/99882/moussa-cisse

That boy could be jobless and penniless in a month. Ridonkulous, no?
These conditions are way worse than good ol' TO, right?
Or is there something I'm missing here?