If you are going to do that then you could but the 5 million he is making this year thus making him one of the best contracts for a PG not in a rookie contract. Its easy to manipulate numbers to prove your point. His cap hit is 8.3 no matter what he gets paid the last year, the only one who should be concern should be the Team writing the paycheck, we should worry about salary cap maximization.
Those are the straight salary numbers for next year, shown with context. There was no manipulation or selective sampling of data. Them's just the facts.
As for his value this year, it's only been 9 games. You can't determine value after just 9 games. Lin may end up being a bargain at $5 mil. But we won't know until later in the season.