Finishing the season 4-12 marks the ninth time in the past 20 seasons in which the Bengals recorded four wins or less. It's also the second time in the past three seasons that a Marvin Lewis led Bengals squad recorded only four wins. And a source close to the situation says that winning only four games in a season really sucks.
Also the benefit of winning four games is a high draft pick. Entering Sunday's game, the Bengals had the third pick in the 2011 NFL Draft. After a 13-7 loss to the Baltimore Ravens, the Bengals actually dropped in their draft positioning, thanks to mathematical equations, quantum physics and a legendary David Hasselhoff video eating cheeseburgers, laying on the floor while completely wasted.
Actually, determining draft positioning between teams with an identical record is strength of schedule. The team sporting the easier strength of schedule picks first.
So after the (2-14) Carolina Panthers, three teams finished with a 4-12 record; the Denver Broncos, the Buffalo Bills and the Cincinnati Bengals. With the easiest strength of schedule among the three teams, the Broncos will pick second overall. Buffalo picks third with the second and the Cincinnati Bengals, with the hardest strength of schedule amongst teams with a 4-12 record, will pick fourth in the 2011 NFL Draft.
If strength of schedule didn't break the tie between teams with identical records, the next tie-breaker would be divisional and conference records before the league just says, "we're bored, let's flip a coin."
As to whom the Bengals will/should pick, a lot will happen between now and then. After all, a third of the calendar year could pass before the NFL draft (which doesn't have an actual date yet). And that's not even mentioning everything that happens in between. Such as the Bengals needing to decide on what to do with 13 players that are, at the very least, regulars on offense or defense heading into free agency which will greatly influence whom the Bengals select in the 2011 NFL Draft.