All coaches have subjective factors which come into play when determining what their "dream job" is. It's not quite as simple as committing to firing Kelly, then it's automatic that we outbid Michigan for Harbaugh. Harbaugh is a "Michigan man," and that undoubtedly would factor into any decision for him. Hell, it was clear that Boob Davie's dream job was Texas A&M, and he didn't even attend school there.
And fwiw, from everything I'm hearing, Harbaugh has all but completely alienated the 49ers locker room, and no one in the 49ers organization is exactly sad to see him go. I've long maintained that the NFL and college football are completely different sports, especially from a coaching perspective. But that still is not a good sign.