25 million a year is indeed huge money for a player to not suit up. But look at what the elite WRs are getting these days when their contracts are up. The Justin Jefferson deal. The CD Lamb deal. Mega deals. Now, Kupp rightly should not command as much of them - he's at a different stage of his career, and even statistically, triple crown year aside, has lesser numbers. But when he plays, he is still absolutely a top tier as a WR. so the way these WR contracts are taking off, I don't think there is much reason to get worked up anbout the cap hit. We just have to hope he can avoid the injury bug going forward once he comes back. He got rolled up on and it hurt his ankle. It could happen to anyone. I don't consider that type of injury mechanism "injury prone", the way I do a guy like Keenan Allen with his chronically wonky hamstrings.
And let's not forget the way he blocks. The Rams are blessed with Kupp and Puka both being big, strong WRs that are very willing (which is rare from top tier WRs) and also very talented blockers. They basically function as TEs on many plays, which facilitates McVay not having to come out of his preferred formations very often. It is shocking how many snaps Kupp and Nacua are used to dig out LBers for example. I heard a stat that last week, was the first time, in all the years McVay started coaching, that the Rams a two TE base set. Not sure if that is true. But if it is, no surprise, it came with Kupp and Nacua were not available to do that dirty work.
People saying he should be cut or retire are NUTS. He still looks every bit of a top 10 WR. I am not seeing any signs of decline in ability just yet. Re-work the contract perhaps. But you don't just toss guys like that away.