If we are looking at Canada, Montreal could be attractive. Lower labor cost, large amount of schools churning out tech talent (including strong AI programs). Eastern timezone. Still reasonable housing prices.

Obviously there are down sides, perpetual construction, governmental corruption, and Airport kinda sucks but it's still not too hard to access. Visa situation for US workers isn't too bad under NAFTA most of their (US and Canadian citizen) employees could transit between the two at will with a simple VISA

They would probably get the incentives they want if they did move there too from the provincial and federal level.