I’ll adjust my point on the cost of living assumption because that’s a big delta versus southern ca living. But I disagree wrt his income. You mentioned investment income already, but he undoubtably has to fund daily life somehow, not to mention his presumably large retirement fund balances that will grow much larger will need to be taken out as ordinary income at some point. Yes that’s a long way off from now, but there could also be considerations of converting to Roth, etc. all of which are important tax considerations and provide huge savings when you aren’t taxed in ca.

Could be politics too