Yeah, but I don't know who would actually offer him that.
The way his deal is currently set-up, it looks like the Dodgers gave him the money he wanted for two years and then had a phantom third year added (almost guaranteed to be opted-out of) just to drastically reduce the luxury tax implications of the deal. His 3-year contract with them hits the CBT at a 34M AAV. And even with the reduced hit, they're paying $10.1M in tax fees. That means Bauer's already costing them more than $50M for 2021 (not taking into account any salary dump moves they make like trading away Price). If he had been asking for a one year deal at 50M, the AAV would also be 50M and the overall cost to the Dodgers would probably be near 70M for just Trevor Bauer.
On a one year deal, the cap hit alone would probably disqualify both the Dodgers and the Mets.