ESPN isn't going to pay Clemson/FSU $60M a year when they have them under the ACC contract for $34M a year.

The ACC GOR was a promise from the ACC schools that they all would be in the conference until 2036 in order to appease ESPN into giving them a network. As part of that agreement, the ACC gave ESPN the ability to broadcast all the ACC teams home games as well as conference championship games. Clemson or FSU could leave the conference September 1 of this year if they so choose, and would pay an exit fee and penalties for leaving. But, the ACC would retain the GOR until June 30, 2036, meaning that ESPN will be paying the ACC for the ability to broadcast FSU/Clemson games until then. That means, ESPN will not be renegotiating the contract with the ACC because the ACC is still delivering the Clemson/FSU games to them.

Could actually backfire on ESPN if they leave. ESPN would have a sticky situation broadcasting any FSU/Clemson SEC or NCAA tournament games on the SEC Network since they fall under the ACC contract. It would appear that the SEC and ESPN would then have to negotiate a fee for them to appear on the SEC Network, meaning, the ACC would hold the power.

Remember, Oklahoma and Texas are not even going to challenge the Big XII GOR, they have announced their exit after it expires.