My understanding is the Steelers get nothing from transition tag other than right to match the other team's offer
Apparently the $$$ the Steelers must offer to hit Bell with the transition tag next season was a factor in Bell not reporting
The Steelers and Le'Veon Bell both made closing pushes leading up to Tuesday's deadline to iron out a deal that would have brought him back to Pittsburgh this season, but neither side could finalize an agreement, league sources told ESPN.
The Steelers were told that if they were willing to not use their franchise or transition tag on Bell after this season, he would consider reporting to the team, according to sources. But the Steelers declined Bell's request because they felt the tag was too important to forgo.
The Steelers were told that if they were willing to not use their franchise or transition tag on Bell after this season, he would consider reporting to the team, according to sources. But the Steelers declined Bell's request because they felt the tag was too important to forgo....
The management council believes the Steelers will be able to use a $9.5 million transition tag on Bell this offseason that would give Pittsburgh the chance to match any offer sheet that the Pro Bowl running back signs with another team. The council believes the $9.5 million salary should be based on his salary this year, which Bell forfeited by not reporting.
But the NFLPA believes that the transition tag must be $14.54 million -- which would be 120 percent of Bell's salary from the last franchise tag that he played under in 2017.
http://www.espn.com/nfl/story/_/id/2...abor-precedent
IMO if this is the reason Bell did not report it is stubbornness on the part of the Steelers. Bell will not get the deal he wants but it will be larger than the Steelers will be willing to match.