I agree with 909, tanking does not prove to work in the NFL. If the Dolphins prove to be too much of a losing culture this year they will not get the players they want during FA next year whether they have $130 million or not.
I think I like the trade for both teams; definite risk both ways. Don't think the Steelers make the playoffs so this will be a Top 20 or better pick, that said all of the years of control for Fitzpatrick gives him value to Pittsburgh, and I think at least 6 teams finish worse than Pittsburgh no matter how Rudolph plays out.