"If they pay the two co-founders $150k instead of $100k each, that’s an incremental ~$120k (including additional taxes and benefits) in salaries over an entire year. That’s 10% of the raise. Hardly meaningful in the context of burn, but hugely impactful to the entrepreneurs."

I thought founders are encouraged to take minimum salary like $30K a year, I would consider $100K a year extremely nice.