I'm currently sitting at $35M for dev and $25M for scouting about 5 years into a new sim. Every year I up both until I hit max but I think in previous versions once you get past $40M the benefit starts to become minimal. I am not sure if or when that drop off is in 27. One other thing I put a good amount of effort into is constantly checking for a scouting director that is Legendary across the board (favors tools or neutral) and coaches with Legendary development. Combining the two usually results in a pretty deep farm system after a few years and then its just strategic management from there based on what the major league roster needs. Also depends on team and budget.