> If you have a large family the requirement of a large house/apartment

Thanks. That's why I qualified that bit by noting that the COL curve may not be linear. Due to regressive taxes, housing minimum, etc.

But without hearing from folks actually in pittsburgh, it's hard for me, sitting here in SV, to know how good or bad $40k is.

But the relativity to SF isn't the most important part anyway. If the pay is below market, shouldn't HCL quickly find themselves without employees?