Jim Ross has been out of commission since October of last year due to his third Bell's palsy stroke. The incident was very serious and it's unavoidable from his 7 month absence. Jim Ross' covenant is set to expire by the end of this month; he and Wwe are yet to have finalized other deal.
Vince McMahon has also made it clear that if he does return to Wwe, he will not be given a commentator role. Instead, he'll be working backstage. What exactly he'll exactly be given to do backstage is anyone's guess since nor Vince or Ross has said whatever about it.
Jim Ross is a commentator though, and that's undoubtedly what he does best. So if Wwe is offering him some backstage role compared to an announcing position in Tna, Jim Ross might just take the Tna route. He knows that he's the best announcer in the firm at this time.
At the time, Ross is saying that there are a lot of "carelessly written reports" about him heading to Tna. He claims that Wwe is still his top priority. But we've seen a lot of wrestlers try to do this in the past, just to hide the fact that they're well headed to Tna. A very new example is Rob Van Dam.
However, there's still no way of knowing for sure though. He could be telling the truth, or he might be saying that to growth the shock factor or surprise rate for his debut on Tna, as others already have done in the past.
Jim Ross is an awesome commentator, and that's what he does best. So if I get to see him doing that in Tna as opposed to some behind the scenes role in Wwe, I'd much rather have him make the switch over to Tna.
Jim Ross to Tna