They've been trying to hammer out a contract for two years so there's nothing that indicates he will restructure. That gets plenty of money in endorsements. Why he is insistent on taking a deal that makes it hard for the team to compete is beyond me.
I'm ready to move on to someone who wants to be here and win. He obviously doesn't.
The initial contract is an entirely separate event from restructuring later on. Once the big dollars are guaranteed a player is much easier to work with on a restructure a year or two later because the money is no longer in doubt. At that point it's just a matter of how it gets paid out.
As for working on it two years, that's not entirely true. First, it's been two off seasons, but that only amounts to a little over 1 year. Plus, by most accounts the negotiation ended before the season started because Dak was banking on another year to increase his market value, so it's not as if it was even a solid year.
I see no reason to believe Dak doesn't want to be with Dallas and win. Did the fact that Emmitt Smith held out and even missed the first 2 games one year mean he didn't want to be in Dallas and didn't want to win? Of course not.
Frankly I have a similar mindset to CouchCoach with the belief that the two sides may actually already know the deal they will make, but Jerry may just want to stretch it out to keep media attention focused on the Cowboys. Obviously I can't know that for sure, but Jerry is always mindful of keeping media attention on his product, and this would be a great way to do that. After all, look at the constant discussion it stirs up on this website.