The question is what will the actual CBT AAV be once you factor in the full structure of the deal.
This is something that is easy for Ohtani to do because he'll make so much money in non-MLB income, both in Japan and here. And probably easy for LA to do with the money they will also make from him (and him already being in Southern Cal and them sticking it to Anaheim probably doesn't hurt either).
The only surprising part is that amount would seem to depend on him pitching, and pitching well, for a very long time, and that hardly seems guaranteed (whether due to performance or health).
Bryce's deal was actually the largest (total) in MLB history at the time he signed it. Not since. Highest AAV must be one of the short-term pitchers at 40 or so?