The Redskins have been offering him poor deals. Bruce Allen came out and said what that deal was in a poor attempt at showing the franchise was really trying hard to keep Kirk.
https://www.cbssports.com/nfl/news/bruce-allen-redskins-offered-kirk-cousins-53-million-but-he-prefers-franchise-tag/
This deal only added 29 mil more guaranteed than the 24 mil he was already going to get for 2017. Not really a great offer.
I think Kirk wants out and he did a Q&A with fans for about 2 hours explaining his position ...
http://www.nbcsports.com/washington/redskins/breaking-down-biggest-highlights-kirk-cousins-sit-down
It’s just not about the money. The money is not the driving factor in
this decision to go another 16 games . . . Winning is really important
to me, the most important thing, really, at this juncture of my career.
So, I understand that. I’m not going to go to a place where I know I’m
going to lose but, boy, I’m getting paid well.
It is clear that he wants to win and that he would sign with the Redskins if the offer is good. I think he is out of there though.
And he would be an excellent signing for the Vikings at 27 mil per year average. I could see a 5 year 135 mil deal which matches what Matt Stafford just received. I would prefer a 5 year 125 mil deal. The Vikings would likely only have the first 3 years guaranteed and then could get out of the deal after that point.
I do not believe it would cripple the team's ability to keep their own top free agents. They are already paying about 22 mil this year for their QBs. Right now, the 2018 available cap space is about 64 mil without any QBs besides Sloter signed. Even if Cousins took up 26 mil of the cap space in 2018 they would still have 38 mil left to extend Kendricks, Hunter, and Diggs. They would need about 5 mil for the rookie draft class. And they might keep a few mil just in case but that is not absolutely necessary.
They could give Barr an extension that likely would lower his current 12.3 mil cap hit in 2018 by a couple of mil giving them more cap space.
In 2019, you have Kyle Rudolph with a 7.675 mil cap hit in the last year of his deal. You have Murray with a 5.6 mil cap hit in the last year of his deal. Both of those could be adjusted or extended.
The Vikings window for this defense is probably the next 3 years at the least. They cannot afford to be cheap at the QB position and waste the talent they have on defense.
Kirk Cousins would be an upgrade over any of these QBs although I would not be opposed to keeping Case Keenum at about 18 to 20 mil. Maybe even Teddy at about 18 mil?
I would go for Cousins.
https://www.si.com/longform/big-interview/kirk-cousins-washington-redskins-nfl/index.html
My dream off season would be to sign Kirk Cousins and Andrew Norwell OG in free agency. Maybe try to snag Chris Jones DT from the Chiefs but that might get too pricey.
In the draft, I would do whatever it took to get Quentin Nelson OG Notre Dame but that could involve the 2019 first round pick.
I would settle with this draft ...
32. Da'Ron Payne DT Alabama
* Trade down with the Broncos getting #71 & #133 for #64
71. Will Hernandez OG UTEP
96. Luke Falk QB Washington State
133. Rashaad Penny RB San Diego State
160. Daniel Carlson K Auburn
192. Siran Neal CB Jacksonville State
6th round comp Shaquem Griffin LB UCF
7th round comp Ray Ray McCloud WR/PR Clemson