The full report from Mike Florio (a note Browns hater and Steeler fan) is quite humorous and can be found at Pro Football Talk:
Another source said that, when Cousins chose to sign his franchise tender last week, the one concern he had is that, after the tender is signed, he can be traded. He specifically was concerned about being traded to Cleveland.
It bothers me if the Browns are actually pursuing this. It will be very difficult to persuade Cousins to re-sign with the Browns when his preferred destination is San Francisco. It would cost a ton of draft picks, $23 million against the cap and a season long drama. If you can lock him up long term, you're getting potentially a Top 10 quarterback. But if he doesn't want to be here, save the money and the picks.