hye, my friend ask me a question, but i really dont know how to answer, can you help me?

he want to resign from A company, his relation with his boss and colleague at A company was really good. Then he get an offer from B company, the pay is higher then the company A give.

Then he told his boss that he want to resign to go to a new company with new experience. but then his boss counter back the salary that the company B offered but still less 15% from the new company offered.

Company A pro:
1- almost flexible hour, no punch card whatsoever.
2- friendly boss.
3- friendly colleague.
4- can kawtim your annual leave.
5- the boss give him a share 2% for his boss' new upcoming company (the company still not running until mid feb, so dunno the outcome)
6- if no project, can do anything.


Company A cons:
1- do the same things
2- distance from home to office quite far
3- you're the asset, you're the main core of the company, so anything is upon you.

Company B pro:
1- new experience
2- can learn new skill
3- MNC company
4- shorter distance from home to office (can save travel cost)
5- salary is a bit higher from what his boss counter back

Company B cons:
1- unknown environment
2- punch card, record time in and out
3- strict company policy (cannot use ym, surfing,blablabla)

Now he's in dilemma should he resign or just stay.