I understand Koetter being upset with the firing of coach Lovie Smith, he said time and time again how he loved working with coach Smith. And with the history the Glazers have with firing coaches, I wouldn’t blame him for being wary of accepting the Hc job, if offered.
“The Tampa Bay Buccaneers may or may not want Dirk Koetter as their next head coach, he is at minimum a very strong contender for the role. So strong that Jason Licht explicitly acknowledged that in his press conference, rather than taking the easy way out and no-commenting the hiring process. But will Dirk Koetter actually want to be the Bucs head coach? Chris Mortensen of ESPN implies that’s not so clear, and it’s certainly true no reports have spoken of Dirk Koetter’s view of the Buccaneers’ job. It doesn’t quite fit the profile of his favorite job, which is apparently in the Pacific Northwest, and he’s not happy with Lovie Smith’s departure from the Bucs.” – Report by Sander Philipse
More on this: Dirk Koetter “upset” at Buccaneers firing Lovie Smith