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I don't think the Bengals will want to tag him and pay him that number. They also have Jamar Chase coming up as well. This is where he could possibly fight the tag.Now you are assuming Higgins would refuse to be tagged and traded. He may be willing to do so. I am sure he will not be happy playing another year on the franchise tag since he can make far more money with a long term deal. $26 million may be a huge cap hit for the Bengals, but it less than he is likely to get a year in a long term deal.
Also, this was debated back in 2018 when the question was asked why Bill didn't tag and trade Trey Flowers? The answer was once you tag a player, that money is immediately taken off the cap and they didn't exactly have a ton of money to play with.
Also, I mixed up Aiyuk and he wasn't tagged.












