Here's how I see his options, I only see 6 possibilites:
Man City - On October 2012 Txiki Begiristain joined Manchester City, no doubt the first question in his interview was : "Do you think you can bring Pep?" He said I will try my best. I don't know if Pep wants this job but I think it's at the top of the list due to connections to Txiki. City has players which have La Liga experience like Aguero, Silva, Yaya. Those are types of players he likes as well. Not sure if there is any rift with Yaya but he has a solid base to build around here.
Chelsea - Abramovich has been trying to send him blanque cheques for the last 6 months. I don't see Pep having any connection to Chelsea but they will try very hard to get him.
PSG - The tycoons want to be the best, it could be a really good project for Pep to take on with less pressure than other clubs. Ibra being there doesn't help though. Owners may have to choose between Ibra and Pep. Or maybe they can force them to work together with the famous blanque cheque. Pep can easily learn French since he knows Spanish, Catalan, Italian.
United - Sir Alex admires Pep and vice versa, it's a good match for Pep to succeed Sir Alex. Lots of pressure at this job for anyone taking over Sir Alex.
Barca - home is where the heart is, maybe watching the games and seeing Tito get sick will get him back on board. Then again Rossell and him aren't the best of friends so that may depend on the elections.
Bayern - why not Bayern? They have a great history, great management, great players. They are potentially the best fit on paper. However, the language may be the biggest issue here. Will Pep learn German fast, will he be ok getting by with his English?