Let's throw the Bengals in the mix of teams that can take a quarterback if the right guy falls, but it's unlikely that they would be aggressive in that market otherwise. On the offensive line, adding LT Cordy Glenn is a huge step in the right direction, but they still have big holes at center and right guard. The Bengals have tried to attack the linebacker position with the addition of Preston Brown, but there are still enough question marks in that group that a coverage-first linebacker should be a priority. Then it's back to the offensive line where the tackle position could be upgraded on the right side.
They also list wide receiver as a top need, which is quite curious, but otherwise this makes plenty of sense.
Athleticism has been an issue at linebacker for a while, and a team can never be too good up front on offense.