first off, the kids that have stuck with their commitments are pretty safe bets at this point. Don't expect Harbaugh to sway them either way.
there are a few that have left that may be waiting to see what happens. namely Clark.
Taylor - Penn St
Roseboro - NC St
Kirkland - Tenn
Weber - O$U
those guys above aren't coming back.
There is word and 247 recently put up an article that Imam Marshall is HIGHLY considering UM if Harbaugh gets hired. UM had a long shot at best with him this last year but now that JH is in the mix UM might be able to pull him.
That is one example of a "big fish" that Harbaugh could land.
As far as flips, I'm assuming you're talking about the KLS's and the Rosen's (both at UCLA BTW).
I really don't see anyone flipping commitments at this point.
Goal of this class is to keep who we have and try to convince the others that have been lighted to zero recruited in the last two months like Wheatley JR. that the product on the field will get better.
If you have any questions on specific recruits just ask and I'll give you my best guess since I follow recruiting religiously.
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Sometimes people standing on third base think they hit a triple, but they didn't - Jim Harbaugh