I’d go by what is in the accounts:
Stoke City FC Ltd:
19/20 - £52.663m (834 employees)
20/21 - £47.983m (662 employees) no crowds
I suspect employees numbers will be back up again when they submit last season’s accounts.
Looking quickly at Transfermarkt, I don’t see too many players leaving in the summer of 2021 to see a huge decrease for the period of last season (21/22), e.g. Wimmer
However a few players left in last summer that might reduce 22/23s wage bill, e.g. Afobe.
But I’d suggest this is journalistic license from the PL budget of £94m at end of 2018, rather than recent years halving!
I don’t read “onerous contracts” as wages being written off either, I think you’re leaping to the wrong conclusions there. I read it as impairment, which they’ve already given detail on (whether you agree with it or not).