If Callahan is smart he looks at what is going on between the two organizations and it should be obvious.
One organization is looking to sell the team, has no QB, no structure, a lack of talent on their roster and is sitting home watching the playoffs.
The other is the Bengals...
I mean, he may want to be "the man" that goes in and builds that structure within a different organization.
If he does, I wish him luck.
I look at coaches the same way I look players when leaving an organization.
It's not always in their best interest.