Re: If anyone wonders about stock....
"That's how it should be, since that's how you're taxed if you bought a stock" - but if you bought a stock, you'd be buying it with income that had already been taxed, so yeah the "cap gain only" is a massive dodge. If Nvidia stock stays at the same price (it won't..), he'd effectively be getting his $50m absolutely tax free if/when he cashes them in (which he won't).
It's available to anyone who doesn't really need cash and is happier with equity. There's a reason his reward is so heavily biased towards stock - his cash salary ($1.5m) is effectively his petty cash to live. Everything else is equity in order to balance the debts he'll be raising for things like his house. He'll have a multi-million dollar house, but he'll have a massive interest-only mortgage on it effectively, writing that debt off against his other incomes. Look into it by all means, but will only really work if you don't need cash and have a business that has valued shares. Even then, it would need to be one that has significant volumes of shares, as those RSUs will have been created out of nothing, ultimately diluting the value of the existing shares, but not enough that anyone else would notice/care.
The irony is that these tax breaks are for people who don't need cash, they just don't want to pay tax. Holidays? Cars? Rich people don't need to buy them, they get given them as gifts and favours from other rich people. His holiday will be at a friend's island, on a private jet that's either Nvidia's (he'll work on this island partially, so it's a business trip) or another friend's.