I based my guess of an average 26.4M on Derek Carr's contract hyped up. I thought it was the closest actual contract to what we've seen so far of Goff, and I think i was generous given Goff's sample size: a half a year of poor performance - excusable given a rookie year with a poor team, 2nd year almost as good as Carr's 2nd year but was it because he was under a quarterback whisperer who could do it with any upper 2 quartile quarterback? Not enough historical data to deem Goff a 30m+ a year quarterback yet. The next 2 years will tell the tale. I do hope he turns out to be worthy of more. I felt the Jimmy Garrapolo contract was more of the Patriots fleecing teams with franchise QB mirages.
BTW - Rams cleared $7M of 2018 cap space by restructuring Woods and Whitworth supposedly to cover Donald signing. But they only spent $2m of that on Donald and are now $6.5M favorable to the 2018 cap allowance. Are they looking to roll the overage to 2019 or is something afoot ....