I thought it was only 133 guaranteed
schefter's report initially was 133m fully guaranteed at signing
russini asked lamar after that whether he was offered 160-180 guaranteed (guess she spoke to someone) and he confirmed the guarantees were in that range (but didnt specify where)
think that either schefter's offer was not the most recent offer lamar rejected, or there's some semantics involved between guaranteed and "fully guaranteed at signing" that makes a difference of between 27m and 47m (my guess would be if this is the case that schefter's number didnt include any roster bonuses that trigger if lamar's on the roster on x day of the new league year each year so that the money pro-rates later in the deal for cap purposes)
looking at overthecap looks like, excluding deshaun watson, the most money fully guaranteed at signing in a contract before is the 124m russell wilson got, the most total guarantees in a contract before is the 165m russell wilson got (kyler got 160)
sounds like lamar's numbers in both categories were easily the biggest in both outside of Watson's deal - think if the total guarantees get to 200m that it'll be enough