I don't know of a legit source; but eventually a UGA player will talk if it actually happened. The fact no UGA players opted out makes me very suspicious.
However, ESPN paying NIL to players is no risk to them with the NCAA. I don't even know why you would think that. Second, it would benefit ESPN because they want to protect their SEC product, which is how Bama got into the playoffs in the first place. Third, ESPN would have been taking a big risk having UGA players opt out and potentially having a FSU win, that would have not only exposed the playoff committee further; but potentially damaged the SEC product.