NIL is between the players and Prudential. The school can mediate or organize, but pays nothing to anybody, male or female. What anybody owes the school is irrelevant here.
Prudential will have had someone look at potential ROI on their money and, since the agreement with the players is to do promotion via social media, one would think the only factor that matters to Prudential is how large an audience the players (male or female) can reach via their social media interactions.
So if, for some reason, you want to build a case about a different Prudential NIL amount between male/female athletes , you need to show what the relative social media reach is for all the participants.