I think he takes it, the NFL will always be there if he wants to go back. They will throw the farm at him in Michigan. The Big 10 needs Harbaugh as well.
I was just curious to see what you thought about them being a suitor for Harbaugh's services. I would bet Tressman would be out on his ass after this season, and it seems they are stuck with Jay Cutler for better or worse, Harbaugh is obviously a quarterback whisperer, he turned ole Jordan Jeffernick over there in San Francisco into a decent NFL qb, when no one else would have thought he was worth a flip. Think he's a fit?
Either way the bar has been raised for salaries, and my guess is miles and other coaches are in for a raise.