That's not completely accurate as some of the players being put on injured reserve end up not earning bonuses for being active on game day or other likely to be earned ones resulting in the replacement not taking up additional cap space. In addition teams often reach injury settlements with fringe players being out for the season reducing their cap hit as well.
Once again, it would be interesting to take a close look at those numbers this season.
None of it is completely accurate because nobody has a crystal ball. That doesn't mean an insurance policy or a Plan B isn't necessary.
The usual sites lump roster and per game bonuses together however this site breaks them out:
http://www.rotoworld.com/teams/contracts/nfl/gb/green-bay-packers?rw=1
Per game roster bonuses are not that common. Bulaga ($650,000), Cobb ($500,000) , Crosby ($200,000), Graham ($300,000) , Matthews ($500,000), Rodgers ($600,000) and Wilkerson ($600,000). That's it. These are the kinds of players where if they end up on IR then a practice squad replacement is not likely to be adequate and where the replacement cost goes above the rookie minimum if a FA is signed.
Injury settlements are uncommon, they are typically for small amounts for marginal players, and when they occur before the season starts they can amount to small dead cap amounts rather than cap savings.
That said, there's a reality that cannot be avoided. You either maintain a multi-million dollar cap cushion for PUP/IR replacements or you must identify a vet player or players with cap savings in their contracts that you'd be willing to part with for replacement cap.