The Bengals are sort of going with a similar philosophy as the Dolphins, which is load up on the offense and with two elite WRs (Hill/Waddle; Chase/Higgins). The strategy is mainly to hope the defense does decent and that the offense can outscore the other team. But it hasn't really worked for Miami either, even though Miami still has a better defense then the Bengals. And when the offense meets any resistance, it's game over because the defense isn't shutting down the opponent
Bengals really need to focus more on defense. Even if that unit becomes average, they'll be back to being a legit contender with Burrow. But it's been so bad for them, like Burrow can put up 35+ easily and they still lost games.