I'm also trying to decide between offers. I feel like the POI/fit question is really essential. This is, as mentioned, someone who will have a huge impact on your intellectual, research, teaching and - basically - life development. You'll also be tied to them in some way permanently. If you have any misgivings about a potential POI, heed that. Funding is important, as is location. Is the funding enough to actually survive where the university is located? I was discouraged from applying to a couple of places because the answer to that question was "nope." You won't be able to invest yourswlf fully in your program/research if you have to work 2 jobs just to get by. Grad student culture in the department is important - and grad student culture at that university. You'll need a supportive environment from time to time. Some people do thrive on competition, though, so if that's you then that should also be a consideration.
For me, this will come down to POI fit. The other factors are mostly equal. Still going to be a tough decision and I'm trying to take my time making it.