Yes the cost of living is lower, yes you can get a house with yard for the price of an apartment, food is cheaper, etc..
However for many leaving there for here, eliminating state income tax, and especially with SALT tax thing that changed some years ago ( https://taxfoundation.org/tax-basics/salt-deduction/ ), they seem to save $30,000 in taxes (?) or so on average I think the numbers have been.
If you have fancy cars / boats etc that are subject to personal property tax per year you may find saving thousands there as well.
Certainly this is not the same for $10 / hour fast food workers or billionaires with fancy tax vehicles.
Granted, services and things are different - so no way to make it not apples to oranges - but tax is indeed relevant to a set of people that consider ~30k / year to be a big deal.