Rees was at neither of those numbers at NDYeah, and I'm not the one claiming that Alabama offered him a raise. That was someone else.
The point is simple, whether Rees was making 2M or 2.4M at ND, it was also stated by ND that they would match whatever Rees was offered (though Rees wanted Alabama more than he wanted a bidding war).
The fact remains, Gattis' $1.8 million salary slot is no longer "Miami can outbid anyone". It's just not.