I do believe Dak as our starting quarterback is far more an asset than a liability. I love the guy because he works his butt off and is level headed except possibly in this contract negotiation. A GUARANTEED $105 million contract or $33.5 million per year is not a paltry offer. I think it is spectacular compensation for a very good but not yet elite quarterback. As a fan I would not only be disappointed, but even a bit resentful that Dak didn't take that deal. How many more millions do you need?
Dak can also make significant money promoting, doing commercials. You are the starting quarterback of the most visible football team on the earth. What about leaving more money on the table to sign or acquire other play-makers if you care so much about the team and winning it all. It's all about working within the financial limitations of the cap.
If he is the cause of rejecting this offer, tag him, move up in the draft to snag a talented quarterback this season to hopefully effectively replace him the following season.