Quarterbacks are another story. Receivers are largely a dime a dozen, hence why the elite ones make less than half as much.
I think Dak ran to sign that franchise tag because of the uncertainty of these weird Covid times, and McCarthy's sudden signing of Andy Dalton. That gave Dallas a legit option, so Dak didn't push it with the tag any further.
I guarantee you, France is pointing out to Dak what Cousins and Flacco got on the open market. Vastly more than they're worth. After two franchise tags and a new TV deal and salary cap increase, France wants Dak to wait and be the best QB available in free agency. He probably thinks he can get Dak $50+ a year by then. This tag, then another, then the open market. That's their plan.
The danger is, Dak could very well play himself out of a contract like that. He isn't elite. However, by then, a $30 million per year contract may be ho-hum for quarterbacks, which makes the risk much less.
France is not the least bit interested in signing Dak right now, and he's calling the shots.