Spitzer has done everything perfectly since March '08.
He has basically written the textbook on how to recover from a fall.
As to the rumors, I have been hearing them, but a lot of the New York rumor mill is generated by polls, rather than hard confirmations. If it wasn't DiNapoli with weak numbers then Spitzer would be rumored to be interested in some other position, and when DiNapoli's numbers rise, people will start talking about Spitzer's "fading prospects" for comptroller. Either way, it will be interesting to see what happens.