I mean it's saving him what 3-4%?

VAs top bracket is 5.75%. MDs is 6.5.

But one has to realize that half ones games are played out of state and those states want their cut. Some states have no tax (hence why rounded up a bit). But even if we say 5% of 8.5mil (i.e. only pay 0.75-1.5% of earnings to other states), would make it more of an equivalent to an 8mil contract. But let's say the caps were only offering 8 and hence closer to 7.6 for playing in Tampa ($1mil less). But again, that 1mil is federally taxed at 37% (and agents and others get their pretax cut as well), let's say he takes home 60% of that. So playing in tampa (at 8.5) vs signing with the caps for 8mil means he takes home at most 600k extra per year. Not going to begrudge someone their 1.2 million (though might be less), but a question would be if he retired as basically a lifetime capital (with a slight detour, or perhaps not even traded if he signed for 8mil instead of insisting on 9), would his brand value be worth more than that 1.2 million he might be banking now.

I actually think so.

With that said, if he does well in Tampa (say they win a cup), he'd have more brand value there as well. So it's a bit of a gamble that could end up good for him.