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The original was posted on /r/nfl by /u/ThreeFactorAuth on 2023-12-16 15:23:50.
And why did they not place him on IR? Wikipedia says:
The Colts had placed their franchise tag on star quarterback Peyton Manning before the season started but he sat out the entire season due to neck surgery. Also, Manning was never placed on injured reserve, but instead was on the Colts inactive list for each game.
I watched but wasn’t too familiar with the intricacies of cap and roster management back then. What could possibly have been the reason they did this other than, what I can think of, hitting the cap floor? They let him walk in FA the next year.