Munich is still the city with the most IT jobs and companies - I don't know if Berlin will catch up.
Berlin has this start-up flare image, but based on numbers that's just not true.
I agree on Munich - and most of its startups are in tough topics involving hardware such as robotics, IoT etc. Still believe that engineering B2B is a better fit for a startup company in Germany than the often B2C model in silicon valley.