For a guy in a massive hitting slump, his OBA is still pretty damn good. I still say he'll be an excellent contributor this season minus the roids. Won't earn this salary but he won't be a slouch.
Would you quit if you had 80 million coming to you??? Which brings up an interesting question Giambi must hate it in New York right now if there was a rock big enough for him to crawl under I bet he would do it. So given that if in his shoes would you take a buyout at a reduced number and just walk anyway and hopefully find some happiness or have the checks keep rolling in but hating it day after day cause everyone knows that if the Yankees don't win the World Series a lot of blame will be on him.