I agree that salary shouldn't be the only criteria. Companies can help you save money in other ways as well like with better health coverage.
This is just a single case but I was surprised that Microsoft was willing to pay less than a start up I got an offer at, but I suspect that has something to do with the fact they have a set amount for junior developers. On the other hand, I realized later that even though they paid less it might have actually ended up being better for me compensation wise because of all the perks they have.