The Rams would have the franchise tag option with Burns where they really didn't with Miller.
Miller's tag value was $17.4M. The Rams were already over the 2022 cap by $21.6M and if Miller decided to sign the franchise tender the Rams would have been screwed worse than they already were. [
www.si.com]
But with Burns it would be different. The Rams might get permission from the Panthers ahead of time to discuss an extension (which would secure Burns' services for several more years and also, if structured as I suspect it would be, resolve this year's cap concern) ... but even if they don't do that and even if they can't agree to a long term deal the Rams can afford to tag Burns next year. The Rams currently have $56.4M in cap space next year and the tag for Burns will likely be in the $24M range.
AlbaNY_Ram