Really like the idea of front-loading contracts, particularly in a "transformational" period.
The thing about front-loading is that it is common for players to really put their heads down and work hard in the last year to get a new contract. Nice if that is the year when they are getting paid the the lowest yearly rate rather than the highest.
Another thing is that I think there is more room to maneouver the amounts around if you've accepted the initial concept of front-loading. If the club has a crisis in gaining a player in trade then players can be approached about altering the amounts in each year.