Pretty much. It seems to me as if Kiffin is a bit tired of playing second (or third, or fourth, or fifth) fiddle in the SEC West, and would view the Gators as the better opportunity. There's always the possibility that he holds out for the Bama job once Saban retires, though.
The thing is, Florida absolutely CANNOT mess this up if they can Napier. They'd be going on three straight losing seasons (most likely, since they aren't firing Napier if he has a winning record this year), and I just don't think Elko would fit the bill as "can't miss," even though I think he's actually a really good fit for what they need and a really good coach.