Given that the Starship / SuperHeavy project is entering the most exciting phase (flights! explosions! first reaching of the orbit! first return in one piece!) and that most, if not all of those exciting things are happening in Boca Chica, TX, I suspect it is not just about taxes.

After all, I am a humble HN user from half the world away and I still spend time on live streams from Boca Chica. If I were Musk, I would move there.