Normally transition is cheaper.
Transition is average of top 10 at position as opposed to average of top 5 that the franchise tag is. However both have that "or 120% increase from last year, whichever is greater" portion. So with Suh it makes no difference.
I say offer him similar to the JJ watt deal, maybe convert roster bonus to signing bonus (20 million signing vs 10 million).
Cap hit would look like this: (2015 does not include 9.7 million in dead money)
2015 $6,575,567
2016 $13,969,000
2017 $14,500,000
2018 $14,500,000
2019 $15,000,000
2020 $13,000,000
2021 $15,500,000
2022 $17,500,000
Heck with the cap at 143 million you could move an extra five million into signing bonus (25 million total) and still keep cap hits reasonable for the best DT in the game. With this contract you could cut him in 2018 and take the 10 million cap hit (5 million in 2019) if his production drops off.
If he can get more than that, good luck to him. Maybe look at Browner or something as a CB. Don't want Mathis as #2...I can see the decline accelerating.
Your last comment about Mathis is way off. He had a fantastic year in 2014. While I don't want to see him start more than one more year...he was awesome in 2014. To say you can see the decline means you must have thought of him on a Richard Sherman or Joe Haden level.
Here is a list of all FA corners and their 2014 grade from PFF.....look who checks in at #2.
Kareem Jackson 27 CB HST UFA 9.5
Rashean Mathis 35 CB DET UFA 9.1
Chris Culliver 27 CB SF UFA 8.5
Brandon Flowers 29 CB SD UFA 8.2
Sterling Moore 25 CB DAL UFA 6.0
Chris Cook 28 CB SF UFA 1.9
Brandon Harris 25 CB TEN UFA 1.7
Tramon Williams 32 CB GB UFA 1.6
Josh Thomas 26 CB DET UFA 1.6
Perrish Cox 28 CB SF UFA 1.2
Charles Tillman 34 CB CHI UFA 0.5
Antwon Blake 25 CB PIT RFA 0.3
Mike Harris 26 CB NYG RFA 0.3
Josh Gordy 28 CB IND UFA 0.2
Javier Arenas 27 CB ATL UFA 0.2
Patrick Robinson 27 CB NO UFA 0.1
Alan Ball 30 CB JAX UFA 0.1
Aaron Ross 32 CB BLT UFA 0
Teddy Williams 27 CB JAX RFA 0
Danny Gorrer 29 CB BLT UFA -0.1
Davon House 26 CB GB UFA -0.1
Antonio Cromartie31 CB ARZ UFA -0.2
Byron Maxwell 27 CB SEA UFA -0.2
Walter Thurmond 28 CB NYG UFA -0.5
Justin Rogers 27 CB WAS UFA -0.5
Jarrett Bush 31 CB GB UFA -1.2
Mike Jenkins 30 CB TB UFA -1.2
Tony Carter 29 CB DEN RFA -1.9
Terence Newman 36 CB CIN UFA -2.0
R.J. Stanford 27 CB MIA RFA -2.2
Sherrod Martin 30 CB JAX UFA -2.6
Brice McCain 28 CB PIT UFA -2.8
Sherrick McManis 27 CB CHI UFA -2.8
Chimdi Chekwa 26 CB OAK RFA -3.1
Darius Butler 29 CB IND UFA -3.2
Carlos Rogers 34 CB OAK UFA -3.6
Zackary Bowman 30 CB NYG UFA -4.3
James Dockery 26 CB CAR UFA -4.3
Tarell Brown 30 CB OAK UFA -4.6
Josh Wilson 30 CB ATL UFA -4.6
Kyle Wilson 28 CB NYJ UFA -4.6
Cassius Vaughn 27 CB DET UFA -5.9
Buster Skrine 26 CB CLV UFA -6.3
Will Blackmon 30 CB JAX CUT -6.9
Chris Owens 28 CB KC UFA -7.0
Jimmy Wilson 29 CB MIA UFA -7.4
Leonard Johnson 25 CB TB RFA -7.7
Phillip Adams 27 CB NYJ UFA -7.8
Robert McClain 27 CB ATL UFA -8.1
Bradley Fletcher 29 CB PHI UFA -8.4
Ike Taylor 35 CB PIT UFA -8.9
Antoine Cason 29 CB BLT UFA -9.7
Charles Godfrey 29 CB ATL UFA -10.4
Chykie Brown 28 CB NYG UFA -11.5
E.J. Biggers 28 CB WAS UFA -12.9
Shareece Wright 28 CB SD UFA -16.8