[Yobz]

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If you take the money out of the equation, where would you go?

That's where you go.

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This is a good answer. However, if it looks like Boston is the answer, I'd seriously consider using the Seatle offer as leverage to get a few more bucks out of Boston. Something along the lines of "I'd really like to work for you guys, but look what Seattle is offering. Can you tempt me into working in Boston?" All without revealing you'd choose to work there anyway.

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Already did that. As a matter of fact, the Boston offer's company is based right around Seattle...but they didn't budge.