It is an odd claim to suggest that the Bengals are a worse franchise than the Dolphins when recent history would say the opposite. Sure, the Bengals had the worst record in the NFL in 2019, but over the past decade, they have actually faired much better than the Dolphins.
Since 2010, the Dolphins are tied for only the 26th best record in the NFL over that span with a record of 69-91. In that time, they have only made it to the playoffs once. The Bengals, on the other hand, have the 17th best record over the same time span with a record of 77-81-2. On top of that, they reached the playoffs five consecutive times, four more than the Dolphins did the entire decade.
The Bengals have also shown a stronger ability to help a quarterback succeed. Andy Dalton has been a solid starter in the league since the Bengals drafted him in 2011. The Dolphins best quarterback in that time was Ryan Tannehill who only took off once he escaped Miami. If anything, recent history shows that the Dolphins hold quarterbacks back while the Bengals can give them a place to succeed.
The narrative that the Dolphins are a better destination for Burrow to succeed in is completely absurd when you account for the fact that the Bengals have actually had much more success than the Dolphins over the past decade.