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Which is a better option for corporate work?

I don’t understand how the internet can answer this for you better than you can answer this for yourself. These are not two peer firms/offices in the same market, they are in (very) different markets. Both offices do good work. You should have some sense of whether you would rather live and work in Houston or Boston, and that should drive the decision here.

Simpson > Goodwin and Houston’s COA is a fraction of Boston’s. I’d go to Houston.

Do want to live in Boston or Houston? Surely two more different American cities are difficult to find.

FWIW, Goodwin is at the top of the Boston market while STB isn't quite there for Houston. But STB is close enough that it really should come down to city preference.