[jyl]

I would go to the new place.
1. You accepted the offer, so your reputation is involved.
2. It is more money, you want to keep moving up the pay scale.
3. You don't really know what the new place is like or what the old place will turn into.
4. You have no job security at either place. Paying for some certifications is not security.

Other factors: How long have you been at the old place, is it "time for a change"? Is the new place doing well/badly, growing/shrinking?

Maybe it is just me, but I personally would not let the following stuff drive my decision. You're trying to get ahead in your career, not work from home.

*Flexibility - I can work from home quite a bit
*Great benefits at reasonable prices
*Family friendly company
*Job enhancing training
*Short work week
*Generous holiday schedule
*discounts on products (which is very good for me)

I'm not even sure I'd let a 5 min vs 1 hour commute drive my decision. >1 hour, yeah.