2. Drew Sample
Sample was definitely not worthy of a second-round selection but the team found him valuable enough to re-sign him in the offseason. Sample might not be a pass-catching threat but he's a good blocker and that's the most important thing for a Bengals tight end to be able to provide.
I put Sample in the two-spot because he has a longer tenure with the Bengals over Asiasi and he did have a decent 2020 season as a pass-catcher. If he needs to be the starter, the Bengals will be okay.
1. Irv Smith Jr.
The best tight end on the Bengals roster is one of the newest additions. Irv Smith Jr. was signed in the offseason to fill the void left by Hayden Hurst in free agency. While Smith has the potential to be one of the top tight ends in the league, his injury history is likely what pushed the Vikings to move on from him.
Smith simply hasn't been able to stay healthy. If he can in Cincinnati, there's a chance that he can make bank next offseason. Just look at the contracts that C.J. Uzomah and Hurst have been able to command after playing with Joe Burrow for a year.