Depends on whether they extend him before the 2023 season or after, and if after, it'll depend on how good Goff was in 2023. If the Lions wait and Goff puts up numbers similar to 2022, he'll be looking for $45-50 mil/year. Joe Burrow is a UFA after the 2024 season, so Cinci will look to extend him after 2023 at the latest. His next contract will be the one that really resets the QB market moving forward, and I wouldn't be surprised if he gets $60 mil/year. If you can lock Goff in around $40 mill/year now, I'd do it, but I like Goff.