In terms of Money, let's do some comparison:
Base on your base salary, I guess you only get L59 from MSFT.
Given you just hit average performance, you then get the target bonus for
both companies.
company base bonus stock bonus ESPP Total
MSFT 93k 10% 3k 1.5% 106.7k
eBay 106k 10% 0 0 116.6k
Therefore, eBay gave 10k more overall. I believe this will lead to about the
same amount after federal, social security, medicare and state tax. You did
not mention sign on bonus/stock, therefore I skipt this part.
The other thing you need to consider is health care. In MSFT, you pay
nothing for the whole family in terms of health care; no co-pay, nothing.
Although this will change in 2013.
Therefore, if money is the factor for your decision, I can definitely tell
you MSFT has better package.