This is a good example of what I warn people about when they consider taking a counteroffer. Counters are usually bundled with some resentment, no matter how good the package. Unless the managers involved have the highest integrity, they will always feel you forced their hand. This can make your career miserable, and your tenure in the new job short-lived. Given that both are good jobs, I'd go with the manager and company that has acted with the most integrity and with the best motivation.
Any career choice is a risk.
With most other factors being equal, I'd go with the best people. I know it's a tough decision for you. Someone will be unhappy about your choice. Someone might be downright angry. I wish you the best.