That an employee quits the first day or does not show up sucks big time. It is better to say that another process that you thought had failed resurrected and ha

That an employee quits the first day or does not show up sucks big time. It is better to say that another process that you thought had failed resurrected and had much better salary and relocation benefits. Tell them it was a difficult decision (it was, you even asked it in HN) but that you felt you had to decline it because you felt than joining the company with strong feelings of regret could seriously jeopardize your performance. Tell them that since you found the job offer interesting (indeed you accepted it) if you ever become available again, you would let them know in case there is a matching opportunity.