No, the negotiators wouldn't. The figures reflect anticipated damages if the other side breaches, which are driven by completely different concerns.
The cost for IU buying out Cig will be higher at the beginning of the contract, because he wants to incentivize IU to let him build his program over 3 or more years, and would want that commitment as a requirement to leave his successful and (relatively) high paying job at JMU.
The cost for Cig paying us to leave would usually be lower in an initial contract, because there isn't a lot of demand for our coaches at big time high major schools, so there wasn't a lot of fear that he'd get poached after one season, given our history and expectations this year.
Of course, we are having a once in a lifetime type season, so that fear went up quite a bit in the last 6 weeks, which drove the need to tear up a 6 year contract after about 11 months and redo the numbers.
For example, if we fired Cig yesterday, we'd owe him 20 million. But if he resigned yesterday, he'd owe us 8 million. Quite a big difference.
Toward the end of the contract the numbers get closer, but no one cares about the numbers at the end because everyone hopes it works out and the contract gets reworked before then anyway, and neither side expects that any coach would be working in the last year or two of his contract without an extension, because of recruiting.