This. If they're dumping Kirk, then they should let Mond have the reins. Ideally you don't want any more than 5 wins, maybe 6, in that scenario. Any more than that and you're out of the top 10 and you might as well have kept Cousins and try to plug the holes on the defense.
This is just a stupid idea. Tanking for a top QB rarely works. You are much more likely to miss on that QB pick than hit on it and the consequences of missing it are terrible. All of your offensive stars will want out, Cook will want out, Jefferson won't sign a 2nd contract, you won't attract the high end talent.
The Vikings are so far out from being a doormat, that their best bet is still to build the best team possible and try to make the playoffs, then trust your scouting department to find that franchise QB later in the draft.
How many of today's Franchise altering QBs were Top 10 picks?
Josh Allen (yup)
Joe Burrow (yup)
Rothelisberger (nope, 11th)
Lamar (nope, 30th)
Andrew Luck (yup) - counting him because he could still be playing if he wanted to
Watson (nope, 12th) - would be franchise altering if he wasn't an idiot
Mahomes (yup, but 10th is all and after Trubisky)
Prescott (nope, 4th round)
Rodgers (nope, 20ish?)
Ryan (yup)
Newton (yup)
Herbert (yup)
Murray (yup)
Wilson (nope, 3rd round)
So I see 14 QBs currently with the team that drafted them that could be franchise altering. Almost half of them were not in the Top 10 picks. It can be done without tanking.
Now lets look at Top 10 QBs the last 10 years.
2021 - Too early to tell, but I'd have more confidence in Fields and Jones becoming franchise QBs than the Top 10 guys like Wilson, Lance and Lawrence.
2020 - Burrow and Herbert look like massive hits. Tua is a miss.
2019 - Murray is a hit, Daniel Jones, not so much.
2018 - Josh Allen is huge. Baker Mayfield, not franchise altering, Rosen and Darnold, hell no.
2017 - Mahomes huge, Trubisky nope
2016 - Goff and Wentz are good, but not franchise altering
2015 - Winston and Mariota are not franchise altering.
2014 - Bortles nope
2013 - none in top 10
2012 - Luck and Griffen yup, Tannehill no
2011 - Cam yup, Locker and Gabbert no
So if your goal to fall into the Top 10 is to get a franchise altering QB, you're looking at a about a 1 out of 3 chance of getting what you want. Sure a better chance than anywhere else in the draft, but you can still get a franchise one later, not alienate your fans by tanking, not alienate your good players by sucking and not miss out on a top flight OL, pass rusher, LB or WR in the Top 10 if you do get there.