1. Joe Burrow
This is a no-brainer and the two sides are already expected to negotiate a contract as soon as possible. Joe Burrow will get paid whatever he desires from the Bengals and it will be interesting to see exactly what he wants to do.
Joey Franchise could very well reset the quarterback market and become the highest-paid player in the league or at the very least right near the top.
There will be sacrifices that come with taking a deal of that nature. Ja'Marr Chase becomes eligible for an extension next season and Chase could very well reset the wide receiver market if he continues down the path he is currently on, not to mention Tee Higgins and Tyler Boyd need to be taken care of as well. You can't pay all three of the Bengals' starting wide receivers if Burrow decides he wants to be the highest-paid quarterback in the league.
Now, Cincinnati could have the contract be very back loaded and what that means is that his biggest cap hits could be down the line on the deal with all the money being guaranteed. Regardless of whether he gets paid a crazy amount of money next season or four years down the line, it will all eventually be his and that is a route both sides could agree on. The problem is the Bengals are not an organization known for giving out fully guaranteed contracts.
Taking a contract that is back-heavy will give the Bengals a lot more flexibility and room to lock up Chase next year. The only problem is that eventually, it all catches up to you and down the line, the Bengals could be very tight and crippled with the money they have to spend, which will make the draft extremely vital for their success.
Being able to cycle players in and have depth at key positions is what the Bengals have done so well and they will need to continue that success if they want to turn this very talented team into one that sticks around and stays competitive for eight, nine, or ten-plus years.