Nothing to lose by sitting out
It's almost a guarantee that they won't make the playoffs, especially since Julian Sayin is out for the year.
Also, tOSU's offensive line isn't nearly as good as last year's.
While I'm sure he'd love to win the Heisman Trophy, that prestige is rather minuscule compared to the 15+ million a year he'd be making as a NFL player.
He has nothing left to prove, since he already carried that 2024 team to a national championship as a true freshman.