The Phillies have plenty to offer as a franchise and that alone is new. But, so do the other teams. Can't really blame him if he wants to go play with Ohtani on a team that has won its division 10 out of the last 11 years, won more than 100 games four of the last five years, and won an actual World Series. The Phillies have not done any of those things. Even once.
And then there's the California part (combination of location, Japanese community, and, in LA's case if not SF's, the weather). It seems somewhat telling that he has conducted most of this process from California.
On the other hand if he signs with the Yankees it will be for money and the brand more than a guarantee, and if he signs with the Mets or Giants it will be for money and the belief that he can help build something there.
Still skeptical he would sign here when he's never even been here. Unless there's another round of talks/visits/offers.