I completely agree. The question is not whether the Lakers will use the amnesty provision, but rather who would use it for.
The most logical - simply from a point of rationality - use would be, on Kobe Bryant. He is injured, suffers from a difficult injury to recover from, and he makes way too much money. Amnestying him will help the Lakers cut the most from the presumptive "losses" because of the luxury taxes. But logic isn't something that will work here, simply because it will mean a massive loss of image for the Lakers apropos its fan base if it even thinks of letting Bryant go, even for a season.
The second logical case is that of Gasol. This too would save them big dollars and I think that the Laker fans have reconciled to a loss of Gasol for sometime now. The trouble is this decision will be tied up to what Howard would do in free agency. It remains to be seen, but general history tells us that a) Howard will not forgo a $30million-extra-on the table deal. b) Howard's advisers will tell him that he would have to grin and bear a bad Lakers season for about one year, but the offseason of 2014 and Lakers' cap space should yield a better era for them and he could lead a new dynasty. In all likelihood therefore, Howard should be back. That makes Gasol's amnesty very likely.
The other option is to amnesty Ron Artest and try to sell Gasol for parts, with the proviso that these parts don't cost cap space from 2014 onwards. It is going to be extremely difficult for the Lakers to do so. But we never know, there must be some stupid GM out there willing to bite the bullet. Take, someone like Ernie Grunfeld perhaps. Will he for e.g. exchange Okafor + Ariza (both on expirings) for Gasol to add to a crew of Wall + Beal + Nene? (Mind it though that Okafor has a ETO and Ariza has a player option and they can be traded only after the former decides not to exercise, while the latter does the opposite - the likelihood of both being high). [Just for trade due to requirements' sake though, both Okafor & Ariza dont make sense in a D'Antoni squad].
Amnestying Artest will save the Lakers, what, $30 million (right, Bruno?) unlike the $75 million or so by doing the same on Gasol. But for the big money Lakers, I think there is some possibility that they could take a half a hit instead of a full hit (even if it makes sense to parry the hit entirely).
By looking at all scenarios, amnestying Gasol seems the most optimal option that the Lakers could pursue. And that would be a delight if it was the case.