If he really gets an offer that big he's gone. I'm skeptical he will, him accepting the QO seems more likely to me.
I have no problem with him wanting to get paid though, he plays hard and is young guy.
This is the best case scenario IMO.
I think the more he wants a big payday, the more likely he is to take the QO this year.
Smart on the QO will go a long way to keeping the team under the luxury tax threshold next year, which puts off the repeater tax another year too (which comes 5 years later).
Also Smart on a QO also gives the team another year to decide who they want to keep, Rozier or Smart (or none or both).
Nothing wrong with him thinking he deserves a huge payday. Good for him if a team wants to pay him $20m per. Definitely wouldn't be wise to take a discount with Trader Danny as your GM. I do wonder what his real market value is though, will be interesting to see how this (and Rozier next year) plays out.