While somewhat unlikely, it is not unusual for GMs to out think themselves or defy conventional wisdom to reach for a player they solely believe is better than all other assessments.
We have a LONG standing track record of such thinking in our past: Dion Jordan, Ted Ginn, Jr., etc.
Some GMs and Owners are so bent on proving the rest of the league wrong, they bank their team's future on ego. Ego that has no evidence of being right except their own hubris.
I think the "name" and merchandising revenue from drafting Burrow is too appealing for a small market team to mess this up.
This is one of those draft picks even the CFO could make.