I have been quietly thinking about this discussion and have come to a conclusion that has real merit.
It is important to acknowledge in a substantive way that a number of GM's made very difficult choices in order to square their rosters before an amnesty buy-out was announced. Due to their foresight and shrewd management it follows that these same rosters may not be in need of an amnesty buy-out prior to the 2013-14 season.
Granting the one-time amnesty buy-out as a certificate rather than as a grace period would allow these GM's to carry it forward and apply it at a future date (as long as it wasn't for a player granted an extension in that particular season). In other words let us use the buy-out "anywhere" and "anytime". Or at least at the correct time in any future season.
This would balance the benefits received by the GM's who haven't sacrificed against the future needs of those who have.