Choosing a city in Germany

Hello there,

I've been offered a corporate job in Germany.  During the interview, they've asked a very surprising and interesting question:

"Where would you want to be located"

Apparently, it doesn't matter for them where I'll be located in any major city within Germany. Lucky me, I guess...?!

I was not expecting this, so I was a bit perplexed.  I said Frankfurt or Berlin.  But I guess they don't care, we can change that.

While there is a decent pay, 50% taxes goes to the German state, so there isn't a load of money left. And I would obviously get the same salary regardless if I am located in Leipzig, Hamburg, Berlin, Munich or Frankfurt.

From what I've heard, Munich is quite expensive, while Frankfurt or Berlin are less expensive.  I don't know if that is correct.

I've been to Berlin for a couple of times before as a tourist, but I haven't actually lived there. I guess it would be a bit more exciting than Frankfurt, for example, in terms of nightlife, restaurants, entertainment opportunities.

1)

As I work in technology, I also put a price on informal connections and out-of-the-blue opportunities.  I am aware that Berlin is quite a startup hub for many disruptive tech companies, while Frankfurt is rather financial. Would be less likely in Frankfurt than in Berlin to learn the guy you just met last night in a bar is actually the founder/CEO for a unicorn tech startup.

Is this correct ?

2)

My main concern is the cost of living: accommodation, food prices, commute etc

and

to be located in a "major hub" as if I need to fly tomorrow to Singapore or Moscow or Tokyo or Sao Paolo, I would have a direct flight, not a connection one.  This is very important for me, and I won't go into details.

Which would be these major hubs in Germany?  I know for sure Frankfurt is, but are Hamburg or Berlin the same?

3)

Where I would find the cheapest accommodation at comparable levels, in all major hub/cities ?

4)

except accommodation, is there really a difference between prices for food for example, between Frankfurt / Berlin ?  or prices for electricity or heating between Frankfurt / Berlin ? When I say food, I say discount supermarket => cook @ home, not eating out.

notes about me:

a) I would rent a 2-bedroom apartment (60 square meters or more, the bigger the better), 2 persons, non-smokers, fully furnished, including a dishwasher and a washing machine. Safe neighbourhood mandatory. Parking optional. I can ride train or bike to the office: but no more than 30m commute.

b) I am willing to commute max 30 min to the office, train, car or bike, but I'd prefer to walk if possible and office would be somewhere in the business district / outskirts of the city, not city centre.

c) long term rent, I would prefer to handle all expenses myself (i.e. electricity, heating, internet), but apt should be fully furnished, including appliances.

d) I am an EU citizen.

e) I am 41, male; but we'll accommodate as a couple m+f.

f) no "special" requests (no pets, no smoking - we are the perfect tenants etc.)

g) a guest bedroom would be nice to have; even two guest bedrooms would be nice to have, as I would invite friends from home to visit me.

Thank you

Daniel