I think there is only a very, very small chance de Boer walks out on Ajax mid-season in the middle of a title fight and EL campaign. I can much more easily envisage Baldini striking a deal for him to come in the summer (if we're lucky), but not for now.
I suppose one calculation in de Boer's mind would be whether taking the Spurs job now might cost him a bigger job in the summer. I know very little about the Euro leagues, but just perusing them for potential jobs:
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England: Seems unlikely. Jose, Pellegrini, Moyes and Rodgers all look set for a fair few seasons. We don't know how long Wenger will stick around, but it's hard to imagine he'll just stop in the next 2 seasons. So Comedy Tottenham of the Hot White Lane would be his best offer from England any time soon.
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Germany: Klopp seems to be in a spot of bother at Dortmund. Schalke are a distant 6th. Not sure who manages there, but they look to be having a poor season results wise. Wolfsburg also a long way back and fighting for CL, but seem ambitious and have money
http://www1.skysports.com/football/competitions/bundesliga/table
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Italy: Inter (5th) and Milan (10th!!) seem way off pace and love sacking managers. Napoli won't have patience having spent big if they are sucking. Lazio and Fiorentina are good jobs.
http://www1.skysports.com/football/competitions/seriea/table
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Spain: it's a bit of a circus so big jobs can come up at any time. If de Boer is really impressive behind closed doors and is generally the real deal, I wouldn't rule out Barca before too long. They have form with risking good young former staffers.
http://www1.skysports.com/football/competitions/la-liga/table
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France: PSG and Monaco the only serious jobs. Blanc and Ranieri. One of those could definitely be on the table, more likely Monaco which would suit de Boer.
http://www1.skysports.com/football/competitions/ligue1/table
Meh, I guess there could be 10 jobs as good or better than Spurs that he might miss out on if he came to Spurs now. Of course he wouldn't be offered them all, but with 4 straight Eredivise titles and a Europa Cup, I'd imagine almost all of them would at least think about talking to him.