Stay put or roll. What questions to ask and consider

Recently started a new gig. Glad for it, new start from what was a bad situation with my previous employer.

In my skill set/range of expertise. It's a developing company so lots of start-up type of situations arise.

2 weeks in I was contacted by a competitor. IDK about everyone else but I take most calls for job offers/inquiries. Build my network, learn about the op, and keep doors open.

The competitor does what the current company does but 3 major differences.

1. Both companies process tax credits. The competitor utilizes AI and as such has great overhead.
2. It's newer than my current company. both have been around the same time but the competitor for the first few years was selling their AI tool to those doing the work and now are changing to go direct to customers. They have only taken the direct method on for about a year and have done well.
3. The current company pursues anything and everything in regard to the credits we work in. The goal is to educate and serve the business community where as the new company focuses on larger whales.

Here is where I am.

The competitor offers a $50k raise to the starting salary (putting me at a starting sal of 6 figures for the first time) and an extra 6% commission on closed deals.

I am starting to make some headway with the current company but both companies have a similar goal for year one. If I hit 100% with the current company, I will be leaving $50k+ as if I did for the new company.

I have a final interview this afternoon. What questions, considerations, etc would you take into that interview?

Oh and little benefits the new employer would allow me to WFH again. Bye bye to the 90 min of commuting daily. Current has health and benefits where as the new gig only has a stipend. My wife works so I can get on hers and still be covered.... etc.

The current company theoretically has a larger pool to do business with as they will work with the smallest deals and as big as they can find but would have a hard time landing the whales of the industry for technical reasons.

The new company would want me to focus on the whales 50+ Mil in revenues.

My skill set and experience plays well with the current company and I feel they could play into the larger deals and clients as well but a new learning curve or two I am sure.