This was 100% a DP call. Strollo actually wanted to play the game and Tressel let DP make the call. Phillips knew without McLaughlin, Waid, and Lenton all injured, this would likely be a rout. Also several players last week went into the portal, including cornerback Dee Ford.
Move was weak, especially when DP said that he would only do this if he lost a starting unit to Covid. Finances not an issue at all with a home game. Had this been a scheduled road game, then maybe a factor.