The key to the whole thing is what will Dak do if he's tagged? Will he hold out from camp and pre-season?
If not it's pretty simple, money-wise, pay Cooper and tag Dak, because obviously Coop isn't going to get $35 mil a year from any team, even if he sets the record it will be at most $20 mil a year, and tagging Dak is probably going to be at most about $30 mil, which I'm sure will make the "he's not worth Wilson, etc. money" folks deliriously happy, right?
So that's a total of $50 mil for the two, if they sign Dak for $35 mil then you'll have to tag Coop, which will be about $18 mil, total of $53 mil.
If Dak will hold out, with his already having issues with missing wide open receivers, e.g., that would be a great hurt to the Cowboys team, he needs all the practice time he can get now!
I really think both will be signed to long term deals, because at JJ's age, he doesn't have another 10 years to build the team, he has to be in "win now" mode, and I think that's pretty much everybody's view...