based on what? everyone says their owner is cheap, but I disagree. when carolina has had a good team, he has paid players. The only good player they have let go, is really Julius Peppers. Kris Jenkins kept getting hurt, so they cut him, and I can't say they regret that.
As far as paying Harbaugh, they are paying John Fox 5 million per year. Jim Harbaugh currently has 4 years at 1.25 million left on his Stanford contract, so he would certainly get a huge amount more from Carolina (about the value of the rest of his contract).
For Harbaugh I think he'll either coach at Michigan next year or Carolina