Yes i can: Cliff Lee. He had better numbers than Lester, but he signed at a similar age. He could've gotten a bit more money from the Yankees, but not the ridiculous 27 per you're throwing around. In fact, i'm willing to bet neither he nor Scherzer will sniff 27 per, and Lester won't get 6 guaranteed years, nor will Scherzer get 7.
Put your money where your keyboard is.