They need to factor his wage in though and this would have been known before development for 2021 began.
The point of contention is that if he is a direct employee of RBR, his wages are not part of the cost cap. If he is not, then his wages are part of the cap.
So say he is still paid £25 million - RBR believes they can spend up to £145 million on everything else and be within the cap. The FIA believes they can only spend up to £120 million on everything else and be within the cap.
If RBR spent £125 million on everything else then they would be £20 million under the cap in their view and £5 million over the cap in the FIA's view.