It is not even remotely close to a good idea to pay Igor $12M, it is idiotic actually and will be an awful decision if Drury agrees to it. Once again, my stance is straightforward if I am Drury: the offer is 8-years at $88M, an AAV of $11M per, which makes Igor the highest paid goalie ever (current highest is Price at $10.5M per). If Igor sticks to his guns and says no, I trade him. That's it.
I think it is ridiculous to offer him more, and quite frankly I think $11M is pushing it, but I'll go there to make him happy, give him the symbolic win of getting to 11, and put him 500 K ahead of Price. But that's it, not one cent more, or trade him.
History has very clearly shown you do not need a goalie making a boatload to win a Cup, history has actually shown the opposite, when your goalie makes a boatload against the cap, the chances of your team winning the Cup are reduced.