Taking FT offer at another firm

Has anyone ever done a SA, received at FT offer at the end of a summer but taken a FT offer for a different firm? Considering trying to do this just because a specific group I want to join at another BB may be better for long-term exposure to the industry. Imagine getting FT offer from a GS/MS/JPM and taking another offer FT from other GS/MS/JPM. Advice on navigating this situation carefully? 

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