I'm looking at it strictly as a risk/reward thing. If Scherzer has a great season he can turn 144 million into maybe 200 million. That's a marginal increase of 56 million less taxes etc. Arguably, it's also money he'll never need.
If a disaster befalls him, such as getting hit in the head like Chapman and being less fortunate, he could lose it all. Going from massive wealth of 144 million, less taxes etc. to zero.
So I think he's taking a huge risk for little real reward, except in the ego department.