factors (Score 1)

There are many other factors to consider other than tax-breaks. If you're thinking the only factors that matter are money, you're right. But there are other ways to save money, like perhaps state tax breaks, that whole $210 million investment from the state, good corporate law (why do you think every company is incorporated in Delaware?).

Personally, however, I think Charleston, WV would be the best place. Extremely, extremely low cost of living, incredibly low crime, and half the US population lives within 500 miles of it.