Think it would only cost UNC around 250 million to get out of the GOR. After litigation call it 200 million. Get in to Big Ten at an immediate full share and I don’t think that looks crazy.
The ACC exit fee is $120m.
The ACC owns their media rights, and the value of those would be somewhere between $221m (in the ACC) and $793m (in the B10) for the duration of the GOR.
ESPN isn't going to go along with blowing up the ACC if schools are going to the B10. They might be slightly more favorable if they're going to the SEC.
The ACC has a contract in place and no reason to negotiate. The schools that could maybe find a place in the B12 have no reason to negotiate so long as that's a parallel move. The schools that would get left out of the P3 have no reason to negotiate as that's an existential threat to their athletic departments.
"We don't like this contract anymore because we could get a better deal elsewhere" isn't a legal argument to break a contract.
UNC, FSU or whomever wants to get out isn't going anywhere. This is likely all posturing to try to get more money from the ACC either through structured unequal revenue distributions or a bigger cut of CFP money if they make appearances.