Wisconsin vs. No. 13 LSU ReliaQuest New Year's Day Bowl odds: Heisman Trophy winner Jayden Daniels opts out, dropping spread and total

Star players opting out of bowl games that aren't part of the College Football Playoff is simply a fact of life these days, so it's not a surprise that LSU quarterback Jayden Daniels, the 2023 Heisman Trophy winner and expected first-round pick in the 2024 NFL Draft, has decided not to play in the No. 13 Tigers' New Year's Day ReliaQuest Bowl in Tampa, Fla. against Wisconsin. The sportsbooks had somewhat baked in Daniels likely sitting, so the odds have only somewhat shifted Monday with the Badgers now +7 on the SportsLine consensus after opening as high as +10.5. The total has dipped from 55.5 to 54.5.

Daniels, had one of the great seasons in FBS history while leading LSU to a 9-3 record. He led the nation in nearly every offensive category for quarterbacks. He was first first in total offense (412.2), passing TDs (40), TDs responsible for (50), yards per pass attempt (11.7), yards per play (10.71), and rushing yards by a quarterback (1,134).  

His passer efficiency rating of 208.01 was the highest in FBS history. Daniels' 412.2 yards of total offense were nearly 75 yards per game higher than the next closest player – fellow Heisman finalist Bo Nix of Oregon, who logged 338.1 per game. Daniels' 50 TDs accounted for were more touchdowns than 83 FBS teams scored this year during the regular season, and his 412.2 total yards per game were a higher average than 85 teams.

Daniels joined Billy Cannon (1959) and Joe Burrow (2019) as LSU Heisman winners. This year's Tigers averaged 46.4 points and 547.8 yards per game, leading the nation in both categories. Daniels himself accounted for 90 plays over 20 yards.

Burrow went No. 1 overall in the 2020 draft, but Daniels would have to be pretty spectacular in his pre-draft appearances to follow suit. He's currently +1200 at DraftKings to be the first pick, behind fellow QBs Caleb Williams of USC (-650), the 2022 Heisman winner, and Drake Maye (+475) of North Carolina. Neither of them are playing in their team's bowl games.

CBS Sports ranks Daniels as the No. 14 overall prospect in the Class of 2024 and third QB behind Williams and Maye. Garrett Nussmeier is expected make his first career start against Wisconsin. He was 17-for-33 for 196 yards and a TD this year. Nussmeier has played in 17 career games, including six this season.

LSU already had lost a handful of players to the transfer portal, but none of them are that notable. Daniels opting out of the bowl very well might mean that his top two wideouts, Brian Thomas and Malik Nabers, could now do the same to prepare for the draft. Both are juniors. Nabers is a lock first-round pick after catching 86 passes for 1,546 yards and 14 TDs. He's ranked as the No. 11 overall prospect by CBS Sports. Thomas, ranked No. 77 overall, had 60 catches for 1,079 yards and 15 TDs.

Wisconsin has also lost a number of players to the portal and opt-outs, led by running back Braelon Allen, a three-year starter who has declared for the draft. The Wisconsin native finished his career with 3,494 rushing yards and 35 touchdowns on 597 attempts. Allen dealt with a few injuries this season but still had 984 yards and 12 TDs.

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