DeCosta was priority number one when Angelo was canned the Bears made a massive push then and he rejected their overtures then. DeCosta is the GM in waiting we've been down this road before and the Ravens boosted his pay and guaranteed he'd be the guy when Ozzie retires.
3 years is a long time. Plus as far as we can tell he still had to come here with the baggage of Phillips and Lovie. To me if I didn't want to do that and had my current employer willing to offer me the same pay with the promise of a job doing it the way I believed in down the road I'm pretty sure I'd stay to. Thing is it does no good to come out and bash the Bears as to why he was rejecting the offer, so instead he praised his love for Baltimore.
If the reports are true that he is interested, but only if Phillips isn't his boss, then the above scenario seems plausible enough to me. This time he can get the same type of setup as the Ravens can offer him, but not only that he gets the added power which comes from being the President of Football Operations.
Granted this is a lot of ifs, and history shows the Bears never get the guy in these type of situations. But we can at least hope that maybe, this time, it will be different.