Whenever it eventually happens, the Browns are going convert the base salary of Year 2 of Watson's 5 year deal into a bonus for cap manipulation purposes regardless of his suspension status.
So hypothetically...
Let's say the NFL announces a full season suspension for Watson. Let's say the NFLPA fights it in court and through a series of legal dealings, he ends up playing some games in 2022 and the remainder of his full season suspension ends up getting kicked into 2023.
As it presently stands Watson would stand to lose significant money because his entire 2023 salary is $45M in base salary right now. 45/17 = 2.7M per game in base salary per game, so if his suspension extends into 2023 he could lose a lot of money.
But for cap reasons, the Browns are gonna take that Year 2 45M base salary and convert it into a bonus, lowering it to about 11.25M in base salary.
11.25M is only 661K per game, so a suspension that bleeds into 2023 would be a lot less from a cost perspective.
Now there's a whole bunch of unknowns about whether or not Watson's contract will accrue or toll, but we don't have the answers to that just yet.
The point is, there's not really any scenario where Watson will be severely penalized financially from a suspension perspective. His contract is simply not set up in a way where he'll be hit hard financially by missing games.