When an organization like the Bengals, which has showed nothing but class in relation to Andy Dalton, diverting negative attention away from him, cannot come to terms with his agent, you know the Dalton team has impractical contractual expectations.
Most Bengals fans would not want Cincinnati to allocate more than $10 million/year to a a still-unproven QB. Of course, some might say, by playing at essentially the same level his entire career, it can be determined with some level of certainty precisely what Dalton is: an opportunistic passer who needs a gigantic effort from his defense to win any sort of game that matters. And, perhaps most offensive to Bengals fans, he refuses to accept any of the blame after critical losses.
From Dalton's perspective, his numbers justify more. This is likely what has caused a stalemate that may not be resolved anytime soon.
But the Bengals know that their success as a team does not depend on the performance of any one individual on offense, especially not a player with a penchant for turnovers in critical situations. Some fans might say that Jason Campbell's ability as a capable game manager who minimizes mistakes, when paired with a strong running game and a playmaking defense, is a recipe for success, perhaps even postseason success. The Browns were a different team with Campbell under center last year. And in recent years, there probably hasn't been a better time to draft a QB in the middle rounds. It is for this reason that many fans (and perhaps management) feel like losing Dalton wouldn't cripple the team.
If it becomes clear that this will carry over to the regular season and cause a distraction, Mike Brown and company may decide that it is in the best interest of the franchise to move on as soon as possible. Here are some teams that might be interested in trading for Dalton:
Cleveland Browns: They don't seem (on the surface, at least) to be infatuated with any of the prospects at QB in the draft. And there might well be a reason Brian Hoyer didn't have any games of note until his fifth year in the league. What the Bengals get: The Browns have talent in their secondary the Bengals could use. And if Cleveland doesn't want to trade the likes of Joe Haden, Cincinnati would settle for a second or third round pick. (By the way, if they have no use for Hoyer, the Bengals may want to try to include him in any deal-- he did show flashes of the type of grit necessary to win at the NFL level.)
Jacksonville Jaguars: New owner Shad Khan knows he needs to put a decent product on the field sometime soon so as to avoid losing his fan base. After losing Maurice Jones-Drew, the closest thing to a recognizable name on offense they have might be the immensely talented (when he's on the field) Justin Blackmon. Dalton could actually help this team a lot. What the Bengals get: Brown probably isn't too interested in the players currently on the Jaguars. Draft picks make more sense.
Houston Texans: With so many needs on offense and defense, the Texans might be wise to trade down and add some quality youth in the draft. Meanwhile, Dalton is young enough to build around. What the Bengals get: Draft picks. Maybe bring back Johnathan Joseph as well-- the Texans seemed to be on the verge of cutting him earlier in the offseason. (We could also take Case Keenum as a throw-in-- something about these guys who may not have the impressive physical traits but make plays and have heart that appeals to me after three years of Dalton. And a lot of those guys win big games. Drew Brees and Russell Wilson come to mind.)