Do you see Al opting out of $30mm? Seems not in his interest to do so to say the leastThere will never be a better time for him to get another contract than next year.
Lots and lots of cap room around the league and he's a year younger than if he waits another season.
Can't remember a single instance of a player opting out of $30mm, But hey there's a first time for everything..
Here are two possible scenarios (of many):
Opts-in to 30 million, and then signs a 4 year, 40 million dollar contract to fit his production as a role player going forward. Over 5 years, he earns 70 million.
Opts-out of 30 million, and then signs 5 year, 80 million dollar contract moving forward. Over 5 years, he earns 80 million.
Opting out of immediate money to sign a longer-term contract is the only way it makes financial sense for Horford, unless he wants to do Boston a favor (ala David West to the Spurs a few years ago).