The problem has always been two sided. Jerry wanted a cheaper deal but Lamb's agent had no desire to even work out something until Jefferson signed. The price for Lamb was always going to be close to the Jefferson contract. Jerry is probably telling them that since Texas has no state income tax that $33 million a year is like $35 million a year but of course Lamb nor his agent care about that fact.
The most likely hold ups are amount of guaranteed money, years on the contract and structure of the actual amount in salary each year. Justin Jefferson agreed to a 4 year, $140 million contract extension that includes $110M guaranteed, and $88.7M fully guaranteed at signing. I would expect Lamb's extension to be 4 years with guarantee around if not more than Jefferson's. Expect Dallas to add 2 void years to spread out the bonus and salary. Would expect Lamb's cap number to be around $10 million in 2024 and probably double that in 2025.