You're not wrong about the financial aspect but remember surgeons are completely incapable of being GPs. Surgery is its own residency (5 years I think?), and to be an actual GP you have to be either a family (3 years) or internal (4 years) medicine residency graduate. So in addition to the pay cut in absolute terms, you're taking 3-4 years off and making $60k/yr working 80+ hour weeks to do that other residency. So the opportunity cost alone is a few million even ignoring the pay cut.