Only the Cowboys can take a 12 win team and blow it up for no good reason.
Teams usually do this for reasons.
I don't think they think they're "blowing it up" necessarily.
The plan is seemingly to extend Dak, Lamb and Parsons, potentially all in the next 6 months or so. There's still a decent amount of rising talent beyond Lamb/Parsons in terms of Tyler, Ferguson and Bland.
I think Stephen, in his infinite wisdom, is looking at this as something of a "strategic reset" where they might take a step back for a season in the name of resetting their salary situation that would theoretically make them more competitive for the next 3-5 years afterwards.
Combine that with the very real probability that we have a new HC next year and it makes some sense to preserve flexibility for that new regime.
This is all what I'm imagining moron Stephen is thinking, in reality it's of course very stupid and unnecessary.