Comparing two prospective employers - what should i look for?

folks, me again with my interminable questions. i'll stop at some point, i promise! warning: long post.

so, for context, i work in a consultancy (services sales). i got an offer from a large consultancy for a senior role. this is a 4k people company but in the geo where i will be based, they are like a startup. i am the first sales person in this geo. comp is to my expectations, no complaints about it. they are looking for aggressive growth.

let's call this Company A.

i did a backchannel (on Linkedin) reference request with a senior sales person in Company A in a different geo, for insight into A and he declined. i specifically mentioned i was interviewing for A. i don't know what to read into that.

Company B is a 70-80 person consultancy into ERP services. founder led. i seem to have good chemistry with them. they have not made an offer yet, but it looks to be heading in that way.

i think my professional life will be easier here because after all the discussions i had in terms of achievable numbers etc (my prev posts on this), they seem to accept that a first year is anyone's guess for a company of their size and history of operations.

i am inclined to go with Company B if they make an offer.

questions:

how would y'all make a decision between two or more companies? what would you look for?

should i ask about work-life-balance at B? will that come across as 'candidate is looking to coast?'

if i accept B's offer (assume they make one), any suggestions on how i break the news to A? fwiw, i told their HR that i am talking to other companies. i have acknowledged receipt of their offer and nothing else.