Do you mean Florida State Tallahassee, a very old established public school, or U of Southern Florida, in Tampa, which is a much newer school, founded in 1956, with a bachelors in cybersecurity?
I would consider his second choice very carefully. Since both are not in state SUNY schools, it pays to check them out since he has good financial offers.
Another option is to simply let your son choose, based on information he gathers about Florida versus Pennsylvania.
Florida and Atlanta have a lot more jobs than Central PA, although he may be likely to come back to NY State./NYC/NJ if he attends Penn State.
Penn State has a very good reputation by and large, but Florida has invested a lot in its public education system and it is up and coming.
He may find different things of interest in Florida, and meet different types of people, and stretch more by
going to college further from home. He might learn to go outdoors, for instance, since so many kids there
will be going outdoors. He might develop an interest in marine biology, or the environment , or climate change
by going to school in Florida.
Penn State is dominated by students from PA/NJ/NY so more familiar to him, similar students to him Florida will tend to be students of various backgrounds, many immigrants from SE Asia, many African American students, and many students from the Caribbean etc, in Florida, and very very diverse, if you are talking Tampa, its got 41% African American and Asian Americans combined.
What matters to your son? Does he want to be a short drive away from home? Can you afford the airplane rides
and might you enjoy visiting Florida too, over the next four years?