Tier 5: The teams that might call, but have no shot
25) Colorado Rockies
24) Chicago White Sox
23) Washington Nationals
22) Detroit Tigers
21) Milwaukee Brewers
This tier is made up of teams that could gauge the pricetag but would presumably hang up when they hear the number. That's either because the team simply cannot afford it, or it's because it's a location Ohtani won't want anyway.
The Rockies are a team that could make the call because, well, they're the Rockies. They've made several questionable deals in the past including signing Kris Bryant to the massive deal he's on after paying St. Louis to take Nolan Arenado off their hands. They won't get Ohtani, but could inquire.
A team like the White Sox play in a big market and could conceivably pay Shohei if Jerry Reinsdorf wasn't cheap, but we all know that's not the case. Plus with where the White Sox are roster wise, Ohtani won't consider them.
The Nationals and Tigers are teams that would likely struggle to pay Ohtani, but have fun and young teams that could be in contention in future years. He won't go to those places, but it's fun to think about.
What's impressive about the Brewers is they're a team that's always in postseason contention, yet they're never in the top half in payroll. The Brewers not spending enough will be why they have no shot at Shohei, but the team being a contender makes them a more appealing option than a team like the Rockies with no future.
None of these teams have a realistic shot, but four of the five excluding the Rockies have some sort of pitch they can give to Shohei in hopes of somehow convincing him.