Money will not be a problem for any NFL team that wants Harbaugh. The only question is "what does Harbaugh want?"
I think, if he really wanted the TTUN job there'd already be an announcement. It could still happen, but the longer it takes the less likely it will happen, IMHO.
It makes no sense for TTUN to leak the deal, the leak strengthen's Harbaugh's bargaining position since it sets a salary floor for any job; while potentially hurting TTUN because if Harbaugh passes what will they say to the new coach? Yea, we want you but only for 4 mill/year for 3? If I were a potential home run hire I'd be asking for a similar deal.