you said "elite talent", but your salary estimates (5 years/40 million vs. 5 years/60 million) sound like they are for elite COLLEGE talent, signing their first contract. currently, i believe the contract numbers are set (in the CBA?) but i think the first contract is limited to four years. elsewhere you refer to the "top five", meaning, i assume, in the draft.
i disagree that 20 million is "nothing" - on the contrary, even guys drafted in the top five don't know if they will ever GET a max contract and i believe that most would take the additional 20 mil no matter WHERE it meant they would have to play (for a few years). I know Ace Bailey told utah not to draft him, but those cases are rare. Now, once a player MAKES IT and is considered "an elite pro talent", well, yeah, they are going to pick and choose. But not (i don't think) on a first contract.
which is why, as i said on another thread, if i have the #3 pick, i definitely trade down, hopefully just to #5 or #6 and then i trade down again maybe to #11 or #12 (and hopefully bank a couple of future #1's), mostly because of "the fox factor", that even a marginally elite player will sign now, but leave first chance they get.
now, if we could just find a giannis or khawai or (or better yet, a DBook, who might stay) in the late lottery.