Maybe I am way off, but I think Graham is mistating this. Cowher declined because, as has been reported numerous times, he wants to wait until after the season to discuss any Head coaching opportunities. Even Graham's article says that Cowher denied a meeting for now. That does not mean he is not interested and does not mean he won't meet with the Bills at the end of the season. Shanahan said that he won't make a decision until aster the season, but he is willing to have a meeting now. Unless Tim has more info, I think this is much ado about nothing.
The thing I liked most about the NFL report on the Bills and Cowher was that Cowher wants to coach only, no front office duties. That is what I want from the next coach. Hire a GM to be GM and a Coach to coach. I would love Cowher here, I would be happy with Shanhan, Dungy or Holmgren. I'd be fine with Mariucci, Billick or Fassel. I would be disappointed with anyone else(unless we get a kick ass GM and he brings in a young energetic coach, I would be OK with that too).