Ugh this sounds like complete speculation and I'm really starting to lose respect for La Canfora, figured I'd post it anwyay...
Whether the tag is put on cornerback Sean Smith or left tackle Jake Long, it would be ridiculous for the Dolphins not to use it at all. They're already looking at losing free agent running back Reggie Bush and impactful defensive lineman Randy Starks. Would they really risk losing all four of these players for nothing but compensatory picks?
Long's slumping play and injury woes give pause, but to have a top corner and tackle in their mid-20s both hit the market in the same year is unheard of in the salary-cap era. Says here someone gets tagged.