It makes clear sense from all angles that he would choose the 9ers over the Fins. He remains in the Bay Area . . .meaning his family won't have to uproot. They play in a weak division, meaning he can have early success next year, something that may not have happened in the AFC East. The 9ers have 3 franchise skill position players in Frank Gore, Vernon Davis and Michael Crabtree, the Dolphins have Brandon Marshall. The whole situation is very similar to Atlanta's, except the 9ers probably have a better defense than Atlanta's defense in 2008. If he can find a decent QB to work with, they are in the playoffs next year, no question . . . with Miami, he struggles to make the playoffs next season.
It is a real solid move from Harbaugh, even if he is leaving money on the table. Money isn't everything, and 2 guys from Stanford just proved that.
It doesn't help that Miami handled this whole ordeal with alot of arrogance and lacked business ethics, and I think that also played a role in all of this.