From a fan point, no QB is worth $60 million a year except for Patrick Mahomes. The reality is that the market will always dictate what a QB gets, just that simple. Teams will have to decide if it is worth it to them to pay him.
Not sure what Dak's agent wants but safe to say is he will try to get the max. With the no trade clause and no franchise clause in his contract, means the ball is more in Dak's court than the Cowboys. The only difference could be Trey Lance and what McCarthy and the coaching staff think about him. If by chance they believe that he can play like the 3rd overall pick in the draft and be a difference maker then the Cowboys should just let Dak play out his contract or trade him. If not, then you have to extend him because anything else means at least one or two down years at least before we could get back to the playoffs.
A fair contract for the Cowboys would be a five year deal for $250 million with loaded incentives such as reaching the NFC championship game, reaching the Super Bowl, winning MVP, and winning the Super Bowl. Could easily structure the contract where the first two years cap hit would be in the $20 million range per year. Gotta remember the cap is due to hit $310 million by 2026 possible more when all the gambling and new TV contracts hit.
The money for QBs is just going to go higher. Lawrence, Mayfield, Tua, and Cousins will all get new contracts/extensions this offseason and all will probably be north of $45 million a year. Like it or not, Dak was a top 5 QB last year so eventhough he didn't win a playoff game, are you going to settle for a QB that gets only 7 or 8 or 9 wins and no shot at the playoffs? I'll answer for Jerry, HELL NO.
So expect Dak to get the money whether fans like it or not. Just reality.