This seems in poor taste. I mean, the Cowboys? [Dustin Johnston/UMHoops]

TICK TOCK. Sam goes to 70% and says he'd be at 99% if San Francisco's season ended today. Joe Pequeno says it's Harbaugh barring one of them last minute change of heart things. Bacon says 85%, also citing last minute change of heart. Bacon also says that Michigan made a pass at Harbaugh last time, "but a weak one."

Heck, even Adam Schefter continued inching towards "it's happening," twice saying that "the pendulum has swung to Michigan" on ESPN's mid-day NFL shows on ESPN2.

WHY? Webb reports that Hackett was "in the Pacific Time Zone($)" yesterday, with the possibility of major movement today. Those Who Stay reported movement on the agent side of things, with Harbaugh/Dunn meeting at which things are just about hammered out but not quite signed. Clearly something happened yesterday to create another wave of IT'S HAPPENING, and that's a plausible reason.

DONE DEAL? I don't think it's quite that, but I think it's just about pen-to-paper time. Reports filtering down from the big baller donors certainly think it is done—we had one on the site yesterday that we had to scrub because the poster made an unwise decision to spill, and the inbox has a couple more. This is very much a situation in which the game of telephone would turn "it's about to be done" into "it's done," though.

WHEN? Still hearing that things won't be official until the 49ers are done. Michigan appears to be assembling a press conference on or around the 30th. That certainly implies they think it's done.

A CATCH? Did get a report that at least some people in the 49ers organization think the pendulum is swinging back to the NFL; hard to square that with everything else I've heard. FWIW; that would be a potential reason the NFL insider types are so dismissive.

WELL, THAT'S ALL OUT IN THE OPEN THEN. 49ers GM Trent Baalke was on the radio yesterday, and when asked about Harbaugh he confirmed that Michigan had reached out to the 49ers directly:

"I don't know that it's been offered to him. I don't know that it's been offered at all," Baalke said on his weekly segment on 95.7 The Game. "I haven't seen a report that the contract has been handed to him and he's mulling it over." …

Fox Sports reported Sunday that Michigan relayed its interest to the 49ers, and he reportedly told them he was undecided on his future.

"I think the University of Michigan, in reaching out, did handle it correctly," Baalke said. "As I look at it, guys, it's very simple: He's the head football coach of the San Francisco 49ers."

So that helps confirm the chatter that Michigan was trying to work out the details with the 49ers because they were so confident they'd locked down Harbaugh their attention was turning to details like extracting him from his contract. Somewhat odd that Baalke says he hasn't "seen a report" that he's been considering a contract when he is capable of walking into Harbaugh's office and asking, but maybe the two guys don't talk much anymore.

MAYBE IT'S ALL IN RUBLES. Sam says he's got an unconfirmed number($) for the assistant pool that is just about about on par with LSU and amongst the tops in the country. I am hearing some rumblings that Sam's weird suggestion (Mattison might stay on as a LB or DL coach with additional title frippery to be determined) is on point, which would explain some of that pool.

HOW NOT TO BACKTRACK. Adam Schefter has been walking his no-way stance back gradually, and that's fine. I think he got some bad information early, but he's reporting what he hears and moving away from Protect The Shield more than most other people in his profession.

On the other hand, you could pretend that you're defending Schefter when you opened your coverage of this coaching search with "Harbaugh turned Michigan down" and tripled-down on that assertion when it became clear it wasn't anywhere near true. If you guessed Scott Roussel was that guy, you get a cookie:

Guys complaining to me on twitter “Scheffer has changed his story on Harbaugh a lot”. Truth is facts change. We just report them

— FootballScoop Staff (@FootballScoop) December 23, 2014

"Facts."

HOW TO CORPO-TWITTER. Well done, whoever:

Happy Birthday, Jim. #GoBlue pic.twitter.com/kameWJ7F5S

— Michigan Football (@umichfootball) December 23, 2014

#BUTTHOLE. Former Jack Harbaugh QB and Jim staff member Willie Taggart on the man:

"A lot of people think he's a butthole," Taggart says, matter-of-factly. "But he's not. Some people want things the easy way, sometimes people want others to bow down and just give in and do things the easy way. It's never like that with Jim.

"He's going to give it to you how he sees it. It's not to demean anyone, but it's how he sees it. He always does what he thinks is right. And, nine times out of 10, he is."

If Taggart doesn't make it at USF (he's gone 2-10 and 4-8 in his first two seasons) I wouldn't be surprised to see him join a hypothetical Michigan staff in the event of an opening.

CHRISTMAS SCHEDULE. Normally we take a week off around this time of year, but with Michigan's coaching search still ongoing I'll be around more. I'm going to get in a car right now and be in it for most of the rest of the day. I don't plan on posting anything the 24th or 25th unless it is literally happening. If there is enough stuff there may be a searchbits or two on the 26th and/or 27th.

The 28th is when things will start rolling in earnest as the 49ers finish up their season.

ETC.: Narduzzi the favorite at Pitt. John Harbaugh says some boilerplate stuff about his brother. Harbaugh with photoshopped bread? Okay. Wetzel on why getting rid of Harbaugh is a bad idea. Brian Dohn on possible contractual trip-ups.