Judge certainly has an argument, and Yankee bias will almost certainly result in him winning the MVP but if you want to talk player value......
"So it’s probably best to study Ohtani as the two players he encompasses. As a hitter, if you throw out his 2020 (and you should always throw out 2020 when evaluating a player or team), he has a career 138 wRC+ as a hitter over three and a half seasons. That puts him right at Freddie Freeman’s level, and next to Pete Alonso as well. It also slots him slightly above Mookie Betts (if you’re thinking this means all roads lead to Ohtani becoming a Dodger, well, you’re probably not wrong). Freeman just signed for an average of $27 million a year, and Betts is at $30 million a year on average. Both provide a fair amount of defensive value for those deals (again, we’re just studying Ohtani as a hitter right now), Betts more than Freeman. But purely as a hitter, Ohtani can easily claim to be worth $25 million a year and probably $30 mildo. That’s just as a hitter.
As a pitcher, Ohtani is a little tougher study. There’s just only about a season and a half to look at, as he missed a whole season as a pitcher thanks to Tommy John surgery. There’s only 49 starts over basically three seasons, and that’s going to be a big red flag for any other team when he’s pitched as two players in one. Still, Ohtani’s 2.43 FIP would be good for fourth in MLB if he had enough innings to qualify (that “if” is going to be a major player here). His 2.6 fWAR would be good for 10th. Were he to carry this out for the whole season, he would have a season as good or better than the ones Kevin Gausman or Robbie Ray had last year, which got them deals worth $22M and $23M respectively this past winter. Both are also older than Ohtani will be when he’s a free agent. Carlos Rodon, who through injury only made 24 starts last year and popped out of nowhere, which is about the same amount of starts Ohtani will end up with, got $22 million for two years as well."
the fact that he just went through a season where he will finish in the CY Young voting bolsters his pitching value.