Pat Kirwan gave a breakdown of using the transitional tag on the WR position (specifically Brian Hartline with the Dolphins) the other day.. The difference between the top 5 salaries and top 10 salaries at WR was nearly $2 million.. He was of the belief that if you can save $2 million on your cap and still have right of first refusal, using the transition tag is worth it. Worst case, a player's value gets set higher than you thought or were willing to pay and you let them walk. They were gone if you didn't do something and gone if they got a better offer either way.