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If you know you're going to lose one of them, then yeah, you have to tag Bowe.
However, since the Franchise tag carries with it a guarantee of a 20% raise over last year's salary and Bowe was tagged last season, it's going to be a much more expensive tag on Bowe than it would be on Albert. Moreover, with Albert's back issues, the tag would be better placed on him to give him a chance to prove he's past the back problems and angle for a long-term deal.
I'd much rather tag Albert and sign Bowe, but if we can't get Bowe on a LTC, we don't really have a choice.
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"If there's a god, he's laughing at us.....and our football team..."
"When you look at something through rose colored glasses, all the red flags just look like flags."
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