CBS had a good story about the Cousins situation. If MIN can’t or doesn’t want to trade him, he will almost certainly be extended and his cap hit reduced.
$25.2M would rank Cousins 12th on the cap hit list for 2022 (before other teams restructure).
That is exactly what would happen if a team wanted to trade for him. Arguing that his contract max's him untradeable is just silly. Trading him without a contract restructure is not even in the realm of possibility.