Some years ago, when my name and association with amzn were still sort of hot, a wall st. company offered me "7 figures+" to go work for them for a year or so. I lived in Philadelphia at the time, was just starting up a new relationship, was raising my daughter as a stay-at-home parent by choice ... I said no. I think there was no amount of money you could have offered me at that point in time which would have been enough to make me say yes.
To generalize: I think there are situations where no amount of compensation will make the offer worth taking. How common they are ... that's a different story.