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No - the Browns can't take on the dead money because it's already been paid out.
What you'll sometimes see is where acquiring teams can push dead money onto the trading team (convert base to bonus, the trading team pays the bonus and eats the dead money), but you can't go the other way with it and reconvert pro-rated bonus into money that can be transferred in a trade.
There's no way to get out of the dead money for Dallas. That is money that's been paid, it's on the books and it cannot be moved off them. I don't even think they can do anything to avoid accelerating it.
This isn't a situation where guaranteed salary can be moved out via trade rather than cut to avoid the dead money (that would be the case with Diggs, for instance). It's a situation where the cake is baked. The base was converted to bonus already, the money paid and now the pro-ration is on that ledger in permanent marker.
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