Duhon has salary that’s either partially-guaranteed or non-guaranteed for next season, but I don’t have details in front of me regarding if or how any guarantees get triggered. For the sake of discussion, let’s assume the Lakers can waive him before the start of the 2013-14 season, in which case he remains non-guaranteed.
If they waived him under those circumstances, then he will count $0 on their cap next season — he will be completely removed. Will that help the Lakers? Not really. They have a $79 million payroll already for 2013-14, and that’s without Dwight. If they re-sign him, they’re right back around $100 million, like they are now. If they don’t re-sign Dwight, then they’re still way over the cap, so have no flexibility. In short, Duhon’s $3.75 million for next season doesn’t affect their spending ability.
Does it make him easier to trade? Yes. He becomes an effective “ending contract,” so a team could trade for him, and decide to either keep him or walk away from him.