Closer to home: Consider every minute commuting as work time, and every dollar spent on gas as after tax wages.
The challenge of something new: That can be a major contributing factor to your happiness, even if the employer isn't any more fun
The risk of taking a new position: You might think you are beloved and stable in your current position, but all it takes is new ownership and even the best workplace can turn into hell, so just because it is nice where you are doesn't guarantee it will stay that way.
Better pay: Yes, it's only %10 more pay, but think about it, they are starting you at that, chances are you have peaked out at your current position, now you have room to grow
No matter what, it could backfire, and be a bad decision, so don't burn your bridges, there is always the possibility of returning if this job doesn't pan out. Either way, Good Luck!