Cost of living and unwillingness to bend over backwards for tax breaks take NYC out of the running. I think their list -- Toronto, Boston, Washington, Atlanta,

Cost of living and unwillingness to bend over backwards for tax breaks take NYC out of the running. I think their list -- Toronto, Boston, Washington, Atlanta, Dallas or Denver -- is pretty decent though Washington and Toronto seem less likely than the others (COLA and ex-US respectively). Except for being unwilling/unable to offer very high tax breaks, Chicago would be right up there too. But I have to imagine that's going to be a very significant factor. Other long shot, but still plausible, cities are: Las Vegas, Charlotte, Detroit, and Minneapolis.