2. Tee Higgins, WR
This offseason, one of the biggest storylines in Cincinnati is going to be what the team decides to do with free agent wide receiver Tee Higgins. Unlike some Bengals on this list, Higgins won't be gone because of poor performance. On the contrary, he will likely sign with another team on a lucrative contract the Bengals won't want to match or exceed.
Cincinnati has already given Joe Burrow a massive, five-year, $275 million extension. They will also have to fork over a record-setting contract to Ja'Marr Chase here, soon. It is highly unlikely the Bengals can afford to keep both Higgins and Chase around at their value, despite Higgins in the midst of a down season (primarily due to injury).
You never know, though. Cincy could opt to slap Higgins with the franchise tag and absorb that cap hit for just one season before making their ultimate decision. That's also assuming Higgins decides to play on the tag.
Having put up a pair of 1,000-yard seasons over the first four years of his career, Higgins could be a lock to become another team's WR1 in 2024. We'll see how the offseason shakes out, but I wouldn't bet on him returning.