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They have about $680K in cap space, with a whopping $75M in dead money on their cap for 2023. The Bucs would have to restructure a number of deals just to fit the current contract or get the 49ers to "eat" Lance's cap number this year. Agreeing to carry Lance's contract on their cap in 2023 could be a way for the 49ers to get a higher draft pick from the Bucs (3rd or 4th?) and it gets Lance off their roster.

The other aspect of this is Trey Lance really needs to get to a QB friendly system in order to reestablish his career. Not sure if Tampa Bay would be that place. Were I Lance's agent, I would inquire with the Jacksonville Jaguars to gauge their interest. A season (or two) in Jacksonville under Doug Pederson might get Lance's career back on track. Yes, they have an established franchise QB, but, having Lance on the roster means the dropoff from Trevor Lawrence (should he get injured) is a lot less steep. Moreover, the Jaguars have the cap space (~$18M) to accommodate Lance's current contract.