It's because of the gear imo, Colin is taller so it doesn't affect him as much whereas Eli gets the Usain Bolt effect and it's pretty much like carrying a boulder on his back.
Quarterbacks who get a big contracts are not entitled to win SB's.
Eli is being payed 100 million because he is a 2 time superbowl winning quarterback who may be the clutchest QB in NFL History and can be a top 5 QB when he's at his best.