Their offer to him was already grating to many others at the Times, I imagine. They offered him quite the little staff, and expansion into any topic he wanted.
I don't think his decision to leave was about their offer, that, or ESPN/ABC just dreamed bigger and gave him a bigger offer.
Either way, I'm psyched to see that he's getting brand separation and returning to his website along with a staff and the ability to write about whatever he wants.
Actually Krugman is also a poor fit. I wish he'd walk away and just keep doing what he does independently. At least then I wouldn't have to go into privacy mode to read his articles.
Read this NiemanLab article from 2010. It was always clear (to me at least and a few others) that the NYT thing was just a step along the way (partnership vs acquisition - 3 yr contract, etc):
http://www.niemanlab.org/2010/06/articles-of-incorporation-n...
Or, he could sign up with ESPN/Disney, and do sports on ESPN, politics on ABC, and so on.
He'll have a much broader level of impact at ESPN/ABC. I suspect NY Times just couldn't match that.