Delaware is the reflex for a reason. Its corporate statute is well developed, its Court of Chancery is experienced, and institutional investors expect it. If you intend to raise a priced round, incorporating there removes a conversation later.
It is not free. Incorporating in Delaware while operating elsewhere means registering as a foreign entity in your home state, paying in both, and maintaining a registered agent.
For a business with no outside investment plans, that overhead buys very little. The question worth asking is not which state is better in the abstract, but whether you are raising money in the next two years.
