Wait.... it seems you're suggesting that the expected value of a soul to an atheist exceeds the otiosity threshold. Did I read that right? I'm interested in your reasoning, if so.
It depends on one's subjective uncertainty. I know there are atheists who have been persuaded by visions or Pascal's wager that they were wrong, so the risk would seem to be real, and given the stakes, $120 seems like chump change for insurance - even if you try to defeat a Pascal's wager by bounded utility, the bound would have to be extremely large to be plausible...
If atheists thinks that there's a small chance that they will turn into theists and be glad to be in possession of a spare soul, then they must think that theists value spare souls. So it would seem more valuable to theists, who don't have to multiply the value of the transaction by the small chance.
There are some differences between typical theists and the hypothetical atheist-turned-theist. In particular, the theist has had a lifetime to keep a clean soul. But many theists think they do a bad job. If the spare soul has tail risk value to an atheist, it s...
If it's worth saying, but not worth its own post (even in Discussion), then it goes here.