No one will come out and say it but there's talk that BB has prepared for these very events since well before the draft when COVID first hit. They point to his draft of core players and signing of FAs at key core positions as evidence that BB responded to the pandemic while other teams drafted as usual. BB wanted players of the plug and play variety who didn't need a year or 2 of coaching to hone their skills...within reason.
I've also learned that long ago, months, BB asked his players to carefully consider their situations and that he encouraged them to be safe & to opt out sooner rather than later. They opted out with BB's blessing; remember, the opt out had been discussed for months before it was approved. BB saw it coming. The Pats think all their players who will opt out have already done so which leaves BB ample time to revamp his roster where necessary while other clubs' players are still thinking about opting out. I expect a couple of signings in the near future - not Clowney but maybe veterans - a Jernigan or similar and a RT like a Cordy Glenn. As usual, BB was out in front of this mess.
Regarding the tolling, every player's situation is different and surely BB treats them differently. Cannon's situation was easy but take Hightower - new baby in the house, high risk, his contract tolls to 2021, replacement players are on board & available in FA. Tolling his contract saves the Pats cap room for this year when it's desperately needed but it goes beyond that. Tolled contracts roll over to the next year but not all of their cap hits do. Their 2020 signing bonus prorations remain on the 2020 cap as well as their offseason workout bonuses. In Hightower's case his cap hit for this year was to be $12.5M but now his 2021 cap number is only $7.85M per Miguel. So the Pats gain cap space this year AND over $4.5M for next year as well.
In fact, Chung, Bolden, Vitale, and Cannon all are expected to toll & all will have lower cap numbers for 2021 than they did for 2020 for the same reasons. Chess/Checkers.