I would veto any offer to this person at the current school or any future place I work for. One shouldn’t be declining offers because of money. Only the culture of that place and the match on research interests should be considered, and both are known before the interview
How is it viewed if as a seasoned prof you interview somewhere but don't take the job if offered. Does it burn all future opportunity w/ that school or give you a bad reputation? Interested in a place and confident I'd get interview but not 100% that I would take an offer. Would depend on several factors. Or is it assumed that req'd consideration is sorted pre-interview?