The Dodgers could be deferring more salary, or paying it out over fewer years, but this estimate brings the AAV of the deal down to a hair under $43 million a year. If the real deferral ends up being anything like this number it’s a huge bargain. Aaron Judge, who was a year older at the time he signed and also, you know, doesn’t pitch, got $40 million a year from the Yankees last year. Even if the MLBPA number lands closer to $50 million, this contract is a hometown discount. Particularly because Ohtani can create value for his employer the way no other player can.
https://blogs.fangraphs.com/the-dodgers-have-signed-shohei-ohtani-what-does-it-all-mean/