Nightman
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Also even if CJ's number didn't apply to Dez next year...he'd get 120% of his 12.8M anyways. That number is the floor for him now.
If he starts skipping games I say he would not only lose 750k this year, but he would lose 900k a game next year.
He would go from a potential 15.4m back to the WR tag, which was 12.8m this year if he missed multiple games.
The rule says he will get 120% of his 2015 salary or the WR tag, whichever is greater.