2. New York Giants
It was a toss-up between the Giants and Eagles for which team has the top tight end unit entering the season. Both can be justified for being in the number one spot, but going with New York here felt like the right choice.
People might forget that Waller is a former Pro Bowler that put up over 1,100 yards in back-to-back years in 2019 and 2020. He was highly regarded as one of the game's best tight ends. Then, injured-riddled seasons in 2021 and 2022 put that conversation to rest.
However, if Waller can stay healthy, he can still be one of the best tight ends in the NFL. His presence will be a big boost for Daniel Jones and the Giants' offense in 2023.
Behind Waller, New York has an up-and-coming tight end in Daniel Bellinger, a player many think will take a jump in year two. He'll learn behind the Pro Bowler in 2023 and still contribute in two tight end sets.
Bellinger had 30 catches for 268 yards and two touchdowns in 12 games last season. He was a fourth-round draft pick in the 2022 NFL Draft, and he'll likely be the team's future TE1 when Waller's time in New York is up.
The Giants upgraded their tight end room this offense, putting them second on this list and leapfrogging the Cowboys. If Waller can stay on the field this season and return to his Pro Bowl level, New York can easily take over the number one spot as the year progresses.