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I'm not sure if NBC was ever serious about that offer. I think it's just an offer so that they can argue his contract in court after he leaves saying that they offered him "The Tonight Show" and he decided on his own to leave.
He has some sort of clause where he gets anywhere from 20 to 50 million if he's bumped from the Tonight Show. Also, NBC has to pay him the difference if another network hires him for less. I think NBC is just trying to limit that with this bogus offer.
But who knows?
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