This person is being dealt a delay tactic so that the company can replace this disloyal employee.

You should never request a counteroffer and certainly never accept one. You will burn two bridges. The counteroffer will be a small price to pay for giving the company time to replace you. From this day forward your loyalty to the company will always be questioned. Your prospective new employer will feel used as well... don't ever expect to work there.

Companies want to hire smart employees. Taking a counteroffer is just plain dumb. Assuming the folks you hired really are smart, why would you waste your time insulting their intelligence?

Cheers,
Dave