I am going to support Denzel no matter what and hope he gets a huge pay day, he was nothing but class and a really fun player to watch. I want to preface it with that because what I am about to say is not aimed at him at all, but I do feel strongly on this in general.
I have a real problem with any player sitting out in a bowl game. First, the player received an extremely valuable scholarship to play through NFL eligibility by contract (3 years at least). Maybe you just don't pay for that part of the semester in exchange? Seems fair contractually (and they will make more money by apparently doing that, so they can pay it). I get that there is the opportunity to leave after 3 full years, but that is only after the season is over. Not 2.9 or 3.9 years. Second off, if I am drafting as an NFL team, I will take the next comparable player that plays the bowl game every time. You play hundreds of games, you have as much of a chance getting hurt in the last game of the year, the conference championship, etc. I see that as a sign of the player that will conveniently find an injury Weeks 14-17 when they know playoffs aren't coming. Finally..and tying into the last point...love the game and your university. I know everyone will say it is easy for me to say this without anything on the line, but I just could never be kept off the field in any situation when I played. We would be up or down by 60 and I just never wanted to leave the field because I love football so damned much. If I get a chance to play at THE Ohio State University, I would savor every last minute I have the privilege to wear the S&G on the field. I have a lot of respect for Saquon Barkley doing what he did today, kid loves the game and was willing to put it on the line even if it cost him millions. That would make me want to take him over anyone if I am a GM in the NFL. If there is a kid in the same ballpark of talent that sits out in a game, I take Barkley because he played.
I understand the career moves, the possibility of losing millions, etc. But the reality is if you are in a position to even make this decision, you are going to make millions regardless. If you are smart with those millions, you will turn it into more millions. At worse, you will break even and be more fortunate than about 95% of the population. So I am not losing sleep for those who only made seven figures instead of eight or nine. End of the day, I think if you decide to sit out the bowl game, I don't think you should dress or even be on the sidelines. If you have chosen to be a pro that early, pay for your ticket and go sit in the stands. I know this will not be a popular opinion, but it is how I feel and after hearing very educated reasons as to why I am wrong, I feel the same.