Explore this site, it'll open up a whole new world of SDE pay at unicorns / startups / FANGMULA. I'd look at the entry level positions for maybe ... Dropbox or something, or Stripe. Those two off the top of my head get pretty close to 300k for "junior" engineer - SWE I.
The rest tier-1, tier-2 are on avg below 200k. Some get closer to 200k but majority are not. Facebook would be the "gold standard" for now.
They make 200k base but have 0.5M bonuses (or more depending on the HF perf).
That FB eng that got return offer for 300k? Most likely just the only one. Probably not because of elite but because of niche skill (SME/PhD in a specific field that happened to be relevant). Probably skipped I3 to I4. Majority (95%) of FB I3 won't get close to 300k.
Fully vested and liquid and have taken the tax hit one often gets in IPO situations (if applicable).