Round 2: Pick 60 - Dalton Kincaid, TE (Utah)
"Kincaid has the makeup of a quality No. 2 tight end early in his career with the upside to develop into a quality starter by year two or three. "- Joe Marino
We've all gotten used to seeing the Bengals linked to Dalton Kincaid but typically it's in the first round. Realistically, the first and second picks would be swapped here but that's what happens when you use different mock drafts.
Anyway, onto Kincaid. With the Bengals potentially losing Hayden Hurst in free agency and not having any other tight ends on the roster, it makes sense that they're being connected to tight ends in the draft. Kincaid had nearly 900 yards receiving during the 2022 season and would be an excellent weapon for Joe Burrow but I agree with Marino's assessment above. We shouldn't expect him to be a lethal weapon until year two at the earliest.
Round 3: Pick 92 - Mazi Smith, DT (Michigan)
"Smith has a two-down appeal right now as an NFL prospect. His value as a run defender is high. If defenses continue to run the two-high safety sets next season, he will be valued well. He does not offer high-end passing-down value. There is some ability to impact quarterbacks with interior pressure but he will need to play quicker and more refined technically. "- Damian Parson
Adding help in the run defense is key and Mazi Smith provides just that. Per Parson's analysis above, Smith is an incredible run defender and Parson says on the draft profile that the Michigan defender's ideal role in the pros is as a run-stuffing nose tackle.
The Bengals need depth along their defensive line and Smith checks that box as well. The Bengals spent their third-round pick last year on Zach Carter in the hopes of adding depth and they continue that here.