Good catch on the salary, had that flipped.
They offered him $30M a year and he rejected it, they'll try to sign him. Likely he's doing a DK Metcalf, wants to wait for Aiyuk and Lamb to sign and get the most in his class. They let the QB walk..... so they can pay Jefferson. Is he mad... who knows, he hasn't demanded a trade, but even if he did, they can ignore it, he has no control. the two 1sts is the non-exclusive tag and only if the current team declines to match btw, they can just exclusive tag him if they want, though no reason to. Could they hypothetically lose him for nothing at some point if they tag him 3 times... sure, but I doubt Jefferson wants to not sign long term eventually. Will he be pissed, who knows, but assuming he won't negotiate a deal or will force his way out is fanfic not analysis.
You still haven't outlined a reason for them to trade him that makes any sense for MIN, a team that needs a QB, but is otherwise ideally set up to be a playoff team or more for the forseeable future. It's all wishcasting about how they might trade him because you're starting from the "Justin Jefferson gets traded" and trying to reconstruct a path to that outcome.