I think best player available, with a tilt toward LB, S, DE if it's a close call on identity of BPA.
I wouldn't rule out WR. We badly need another plus receiver. If the top C falls to us (Kelce isn't forever), I wouldn't pass that either, although I think 2 of the 3 first rounders should go to D. It should be possible to get a decent development OL guy in rounds 2 or 3. Should be possible to get a decent plug-and-play RB in round 2 or 3 or 4. Howard is our only big back and I'm not sure how long we can depend on him.
Not the first-round position we were expecting, but I'm happy we made the playoffs. I want them to use all 3 of their picks this year.
PC -- I really don't want them to trade down. We have plenty of picks. We need more difference-makers and have a higher chance in round one. 5 picks in first 3 rounds is plenty of numbers, trading some good for a lot of mediocre seems not the way to go.
Howie hasn't done at all well drafting CBs.
A DE is probably the greatest need. Not sure we have a chance at one of the better ones in our first-round slots. History seems to say that we've done as well in later rounds ( Williams, Sweat) as in the non-primo first round slots.