I think what they are saying is that if:
1. The player has 10 years of service overall
and
2. The player has been all NBA
and
3a. Was drafted by the current team
or
3b. Was traded to the current team in the first 4 years of his career
Then you can pay the player 35% of the cap but only 30% of the cap applies against the cap in terms of tax and apron penalties.
If this is true, this is something that I have never heard of. For the Celtics, Brown is 10 years in and Tatum is 9 years in. If this were true, had they kept Brown, they would have a $9M or so credit this season and then a credit for Tatum next season. In that case, I don't think they trade Brown or if they did, it would not have anything to do with cap issues.
When I look at Spotrac for Tatum for 2027-28 (when he would have 10 years and all the other criteria met), his cap hit is shown as the same as his cash salary. There is no cap hit credit indicated that would reflect this rule.