With a 12 team playoff, there will be fewer players opting out. Presumably, the vast majority of the players on the top 12 playoff teams will stick around for the playoffs. Players on the lower rank teams may opt out of a bowl games but who cares.
What’s to stop that top NFL bound or portal mercenary QB or WR from saying “hey coach, I think I need another NIL payment before the CFP selection show or may decide to sit out.” Culture still matters.