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I am about as big of a Cassel proponent as they get, but I don't think he is worth $14 million per year.
Also keep in mind when judging how much a team is will to deal for a player they look both at the value of the pick and the cap implications in tandem. Overpriced player is not worth a high draft pick. An underpriced player is worth a high draft pick.
If the Patriots tag and trade the new team gets a one year contract for $14 million. What teams is going to want that? No, if they trade they are going to want a multi-year contract -- say 4 years for $24 million. But why would Cassel agree to restructure after getting tagged. He already has the $14 mill in the bank so in essence he would be agreeing to 3 years for $10 million. Why bother? Refuse to restructure collect $14 million and then the following year his a UFA again.
There are many questions regarding the 2010 season. One of which is what happens to players who were UFAs in 2009, but have less than 6 years experience going into the 2010 season. Because of the current rules regarding the uncapped year, players with less than 6 seasons will be RFAs. Now, while common sense would say that players who have been UFA can't become RFA, this is the NFL we are talking about and the have some strange rules.
So, if Cassel were to only play the one year, he could possible go from being a UFA to an RFA.. Which wouldn't help his cause any. Also, Matt is a player. He isn't going to stand on the sidelines behind Brady again.
IF the Patriots tag Cassel, it will be because they've already reached an agreement with him to let him sign whereever for a certain amount of compensation in draft picks and then they would let Matt go find himself a deal. Otherwise, I can't see the Pats franchising Cassel.