Definitely have thought the value vs need process out.
Value early ( in 1) looks like G, FS, WR, CB, and T.
Steelers biggest needs are arguably in no listed order: G, WR, QB, and FS.
I think it will come down to if they feel like moving up for a WR in 1. If not then they stand pat and get the best value at need which is probably WR, G or FS.
As the draft progresses you can add lesser tier needs: or maybe even future needs:
2 we can add T, NT, CB and ILBer into the fray.
3/4 we can add QB into the fray.
6 and 7 a returner somewhere in that time frame.
This is how I see it, perhaps they see it differently.