The difference in healthcare cost is $220/month, or about $7 per day. Free lunch could easily be worth that much. More importantly though, the free lunch offering has a $20k higher salary.

$220/paycheck which in the US is typically twice a month, so $440/month.

My experience as a Brit working in the US is also that health insurance with higher employee contribution is often also (bizarrely) more expensive and worse quality in other ways, so there are additional non-financial (or not just financial) factors to consider. But the OP hasn't given enough detail to evaluate.

Ah, good point; I read it as per month for some reason. Also divided by 30 rather than working days in a month, ~21. So it's more like $21/day, which is obviously more than a lunch. Either way though, these differences are dwarfed by the difference in salary, so it really comes down to that and the actual differences between the jobs and work environments. (Interesting point that higher-contribution healthcare is generally lower quality though! Would be interesting to see some kind of study of that; it does make intuitive sense.)