This link it to an opinion piece, not a "report", and you can also find some that say the contrary. Here are others that rank Dak as the top free agent on the market.
https://www.sportingnews.com/us/nfl...players-by-position/rlkvwo4o8n2h1alsqclgplvqu
https://www.pff.com/news/nfl-2021-free-agency-ranking-the-nfls-top-50-free-agents
And no, you're argument still fails because you are stubbornly clinging to the false belief that players field offers, and other NFL teams make offers, before the franchise tag is applied and before the free agency period begins. This year, for example, the Cowboys have until March 9th to designate Dak as a franchise player, and NFL teams are not free to negotiate with free agents until March 17, so assuming Dak gets the franchise tag he will never be available for a team to negotiate with. That was the same kind of timing last year.
Hell, if you use a little common sense, even if a team could negotiate a contract before free agency begins, why would they with a player they are confident is going to be tagged anyway. It would be wasted effort.