Since the new CBA penalizes with huge repeater taxes, the new lowball offer is to take a player for a salary dump. Essentially taking a player for nothing, claiming that getting under the cap is that important.
Thing is, it is important for teams, but less so for the Lakers. They should be able to get more for him, from a team that wants a playoff push the last few months. The Cavs or the Nets might do it.
That being said, the Lakers are better off tanking and getting rid of him, than keeping his salary on the books this year.
Vi Veri Vniversum Vivus Vici