In theory I am with you on the subject. Assuming that jail does not endanger one's life and mental integrity, one still has good chunk of life ahead and the whole thing is a clean trade-off, no further strings attached. But that is not what happens in real life and suddenly your choice might become very iffy.
I think there'd be a big psychological difference between spend the next 10 years in jail, collect 400 million and you're in jail indefinitely, if you get out you may collect 400 million.
I was referring to specific 10 years note. Not playing roulette which from my point if you makes it a no go at all