Doubt it. No player has come close to that number. Because of the deferred money in Ohtani's contract, the true value of his deal is roughly $460M. So for tax purposes, the Dodgers are only getting hit for $46M a year, not $70M.
Juan Soto aint Ohtani. He's great, but not that great. Ohtani is every bit the hitter Soto is while being a bonafide ace pitcher. $40M is where the bar is set. He might get a little more than guys like Judge and have someone offer like $42M, but I can't see a world in which he sniffs 50.