I'm a Redskins fan so have watched this situation pretty closely.
The team has moved on. If he does make a miraculous comeback so be it. I doubt he will do so for practical reasons. The insurance on his contract likely covers the majority of any lost income.
The closest I have been able to determine is Smith has far less than $100 million remaining to be paid. The four year contract he signed before the 2018 season was for $94 million with a $40 million signing bonus.
He has two years left on a four year deal that had $54 million in salary throughout the term of the contract. So a good guess is there is $27 million left on his contract. Don't get me wrong. $27 million is still a huge amount of money. It's still no where close to $100 million.
He has 35m in salary over these 2 years.
16m this year, 19m next year.
His career earnings so far is 173,725,000.
If I was him I would walk away from the remaining money that isnt covered by insurance, it looks like 2020 is guaranteed cause of injury, but unsure about 2021, so he would potentially be walking away from 19m. With an earning of roughly 190m after this year.
I think I would rather keep my leg and walk over 19m if I had made 190m up to that point in my career.