YOE : 1.9 years (2019 graduate.).
Current : SDE1 - (Amazon)
Current TC : 16 base + 8 RSU (almost 20% vested, 80% remaining)

Offer : Microsoft L60
Base : 20 LPA
Perf Bonus : 0 - 20%
Stock : 50k USD -> (25%,25%,25%,25%).
Joining: 3 lac.
Relocation : 1.8 lac
Total Comp Excluding Relocation & other Microsoft benefits : 32L.

My Amazon Promo is in next quarter, to be base(atleast 25L) , need advice should I stick to Amazon, or move MS, I think it's a good offer for L60, but I wanted L61.
I've no reason to accept the offer, most probably will decline.