I used to work with a kid whose family are die-hard Steelers fans. I remember he and his father won tickets to their Superbowl and they sold them for like $3,000 and bought a big screen tv(that's how expensive they were back then). I told him he was insane.
I guess if I was this guy I'd probably take the money, because you can buy a Superbowl ticket /hotel AND a game helmet signed by the team or something similar for a lot less than $20,000. The only way I wouldn't take the money is if the tickets the player gave me were special or a one-of-a-kind experience, like front row sideline seats right nehind of their bench or including an on-field pass or something.