To be fair, I don't think many on here are questioning his decision to take the job, if that is indeed what happens. It's one of the biggest management jobs in football; of course he'll take it. It's more questioning Bayern's decision to offer him the job.
I think they're looking at the impact Arteta and Alonso have made, and want something similar. Pep is the best coach in the world, everyone wants the next Pep, so players who have gone into coaching who have played under him are going to be targeted.