Yeah.
Ryu was 25.xxM. Have to think that Tanaka will be a bit more than that, based on age, league, and production.
I'd probably split the difference between Darvish and Ryu and say ~38M.
I don't really think it's a great investment. GMs are going to have an illusion of safety based on recent imports like Darvish, Ryu, and Iwakuma who have all succeeded wildly.
Being said, I don't know enough about Tanaka to have a very informed opinion. The last comment there was about the Asian pitching market in general, not necessarily specific to this guy.