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How wise would it be to let go of a S-CAM offer (new practice area) for a highly ranked boutique firm (preferred practice area), which pays less.
Sorry to break the delusion for you but you're going to have neither. You'll spend your entire youth without the time to aish and then your early old age unable to aish.

Cash isn't that high to be honest. Just enough to live a decent life in Mumbai/Gurgaon. People far less qualified than you are far richer and successful that you in these cities.
Take the boutique anyday. It's not going to be Aish wherever you go, so you may as well gain expertise in a preferred area. Will make the long hours easier to bear.
Cash.
Preferences w.r.t. practice areas may change anyday/anytime for you. Preference for money never does.
And who's to say that you will not like the SCAM practice area?
Who's to say that you won't get your preferred practice area in Tier I itself in a year?
Who's to say that you'll still be a lawyer in 3/4 years?
A true wealthy person is someone with a healthy combination of wealth and time. A law firm career takes up all your time to help you make decent wealth, but nothing out of the ordinary, that too if you work for a reasonable period. So neither.