As a manager, I will almost never make a counter offer. If somebody has gotten to the point of a job offer elsewhere, their head will be out of the game. This

As a manager, I will almost never make a counter offer. If somebody has gotten to the point of a job offer elsewhere, their head will be out of the game. This isn't necessarily true. You can get headhunted and receive offers for similar jobs at significantly higher pay. In these cases counter-offers make perfect sense for both sides.