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Always sounded like bullshit to me.
Even if WWE did make an offer, it was a pathetic NXT tier one that they obviously would never accept. Sure, New Japan doesn't pay well, but they pay alright and there's some loyalty there. If you want to get KOB, you're gonna have to do much higher than that.
I don't buy the EVIL stuff either. More retarded rumors.
Finlay, on the other hand, remains a possibility every year.