I don’t think it is the corporate taxes that would motivate a move to MA:
https://www.cga.ct.gov/2016/rpt/2016-R-0025.htm
What I think is happening is that facility costs (either state) have gone much higher (partially due to electricity cost increases—Northeast Utilities per kilowatt hour rate just doubled—not a typo—doubled effective this month).
My guess would be that the combined facility footprint will be much less in one location—and it probably would not have mattered that much where it was located.
My Eversource bill doubled this month as well.
You can attract talent in Boston. Enfield, CT not as much.