Because he's slated to earn so little next season, they shouldn't feel compelled to give in too much. If they don't extend him and he plays out his current contract, unless I'm mistaken they can roll over that savings into next year's cap to cover any increase in value should he have a big year. So his future value would have to go up significantly for them to really lose out by waiting a year.
They can do it either way. They could also extend him now, blend this year's cheap cost for Dak into the long term deal to effectively discount those future years. He gets his money early, they get him signed and free up the tag to use next year with Elliott, we take some additional cap hit this year when we can afford it and free up space each year of Dak's deal thereafter.
Both sides know the market and have an interest in getting a deal done early. The only debate is in the specifics of the comps they're going to use to slot Dak in with the rest of the starting QBs in the league.
The same goes for Elliott. He's not signing for less than Gurley did two years after Gurley signed. That's pretty obvious. You don't get leverage in a negotiation disputing the obvious and trying to convince someone you're right.
