3. S Tracy Walker
Walker's 2022 season ended in Week 3 with a torn Achilles', then as he made a fast recovery his role was put up in their air by the signing of C.J. Gardner-Johnson. Then Gardner-Johnson went down with a torn pectoral in Week 2, which thrusted the former team captain back into a starting role.
Walker had ups and downs in that starting role, as could have been expected working his way back from a major injury. He was eventually replaced in the lineup by Ifeatu Melifonwu, who became one of the stars of the Lions' defense down the stretch.
Walker barely played in the final four regular season games this past season (a total of four defensive snaps), then he was a healthy scratch for all three playoff games.
Outright cutting Walker this offseason, depending on a pre or post-June 1 designation, would leave behind dead money along with some cap savings. He certainly has some potential trade value, as the Lions don't have a clear starting job for him and a $12.8 million cap hit is excessive for a backup/possible special teamer.
But on the restructure path, the Lions could keep Walker around in the final year of his contract an open up a little cap space.
Estimated savings (according to Over The Cap: $3,437,500