Should you always negotiate salary?

Should you always negotiate salary? My gut response is yes, but what if you're very happy with the offer? I received an offer that would be a 10% raise, but would move me to a much lower cost of living area (CA to WI). They're covering relocation, the 401k contributions are better than what I've got now, and there's even a small signing bonus. State income tax will be a bit lower ...

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