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Well, too start with they aren't business partners on the individual level, that has to develop between the NFLPA leadership and the NFL at that level where the interests of the two align. In Mankins' case, he's an employee, one with a predetermined monetary value assigned by his employer before his renegotiations began. Because Mankins is a valuable NFL commodity, NE is trying to retain him, but within the value they've assigned, how far apart in terms of that value we don't really know, how far apart in terms of what each are "hearing" when statements are made does appear to be wider - it happens.
Mankins was an actual employee until his 6 year rookie contract officially expired. The Pats have now strung him along for going on 3 years now, 1-saying in his last contract year they will take care of him, 2-last year low balling him with a 3.4M RFA tender, and 3 - FT this year which will probably be revoked if FT & TT are removed from the new CBA. However, I totally agree with you that his Pats valued worth is lower than what any other team is willing to pay him, imho.
After midnight, Mankins agent is able to shop him to the other 31 teams under the terms of the non-exclusive franchise tag. NE has given Mankins and his team the opportunity to find a better deal, but whomever wants Mankins more, is going to have to pay for it in draft picks - two firsts - and NE is going to play hardball on that price, they may settle for a first and second, but I don't see them going lower. Mankins at least gets to test the market and try to find a better situation, at worst he re-signs with NE for the market rate "he" established when he shopped himself around the league.
As you and I already know, there is no team that will give up 2 #1 draft picks for ANY such NFL player. But there are many teams that would give Mankins a 3-5 year long term contract for like $8-10M per year with a 50% guarrantee clause usually embedded within. So this year I guess Mankins will only get his $3.4M - $5M for playing his 6 - 8 games again this year.
Bob Kraft has built a financially savvy organization, they are going to do things the way Kraft has set it up because it's the business model that works best. Nothing personal until you make it personal, Mankins has been given the chance to get the best deal he can, but NE isn't going to give him away no matter how angry he gets, so keep your temper and welcome to the big leagues. Play your cards right and you get the $8M annually you want with a big guarantee up front.
I totally agree again with your above Pats modus operandi. However, Mankins honesty and morales are the only thing that have gotten him in trouble because everyone in the NFL knows his market worth is way more than what Pats are willing to pay him.