Respectfully, this is not hard to understand.
Manny is a successful coordinator.
He wants another shot at being a head coach and Duke almost certainly is paying him more than he was making at PSU
If he is successful at Duke, he gets a Tier 1 job in a few years.
If he isn't, he gets fired and gets a top shelf DC job immediately.
So, he makes more money in 2024 and he either gets an even bigger raise in a few years, or he winds up back where he was in 2023 with extra millions in the bank.
Good Luck to Manny!