Again; missing the point. It's up to employee, who is generally speaking a fully formed human being with the capability to know what matters to them and make decisions on that basis.

That's fine - it doesn't matter what is right for 'some people'. It just matters if it's a better situation for the person accepting a new job - whether money is part of their viewpoint or not.

But again, it's not up to anyone besides the developer accepting the offer to judge what a better situation is. It's implied it's a better situation for them because they are intelligent independent human beings with their own values, and they accepted the offer. If it wasn't a better situation for them they wouldn't accept it.

A higher salary is an indicator of a better situation, it isn’t the situation itself.

It just happens to also be one of the easiest indicators to sell to a prospective employee. A great company culture is also a “better situation” but it’s a lot less tangible from the outside.

Who?