"Too stupid to understand PFF!!!".......
This isn't rocket science. Giants and Cruz are obviously pretty far apart numbers wise considering they agreed to the structure of the deal a long time ago.
Reese has the upper hand in negotiations being that he can tender Cruz. But the giants would want a long term deal so won't really low ball him. They would give him a "fair" deal. Like the ones Pitt gave to Brown. Ironically, Pitt offered that same contract initially to Wallace, but Wallace turned it down because he felt he was worth more, so Pitt gave him the tag, had him play under that for the year. Then will probably let him walk.
The precedent is in place. Giants will negotiate some, but do not over pay for guys off a fair market value.
I'm assuming that the lion's share of the focus is on Beatty right now. I doubt Reese wants to go back to the offensive line struggles of 2011 where everyone and their grandmother had their way with Diehl. Beatty should be easier to get on a more team friendly deal this year with the OT FA class compared to Cruz being the top guy for this year's WRs.