A lot is being said about Dak's gaudy stats last year and it is worth visiting those numbers.
In the five games Dak played in, he threw 4 ints and fumbled 3 times. The numerous Cowboy mistakes made them play catch up all/most of the games. Dak threw a lot of passes against bad or prevent defenses last year. He did not have to face the Commanders front 7 either time. The Cowboys went 2-3 in those games needing a miracle to beat the lowly Falcons.
Yes, Dak put up some huge yards in those games. I like Dak, his skill set and his leadership.
With that said, giving him 40 mil per will put this team squarely where it has been. Average.
If the Cowboys can get a first and a third(or more), you need to avoid cap disaster. Dak needs help to win and if anything 2020 proved that.