Boras had the pitching contract record with Cole at 324M.
Yammamoto had a better offer than he took from the Dodgers (reported 10/300), but both him and Ohtani were looking to set standards. He took 12/325M to set the new record.
Boras will want to beat that record and Burnes is is best shot before Skenes is a FA. If you go back to the Harper contract, they were talking 400M and even 500M but at the end of the day, Boras added years to the deal to get the record total that he wanted. The AAV went down significantly, but they got the total. A bunch of guys did this 2 years ago by adding backend years and deferring out the costs a little.
10/330 will be the answer, but they'll play with years and/or structure if they have to, to get there.
The Mets are the easy answer here. They'll try and get the Dodgers involved. Yankees only if Cole opts out to restructure and they let him walk and try to sign Burnes instead...not sure how playing 2 Boras clients against each other works there.