The consensus is that UIUC is more mind-opening, will be stronger for CS, and will “place” in more cities/regions.
UNL will be more “comfortable” if the student is from Nebraska and may be isolating outside of Raikes if the student comes from OOS. It’ll likely be more a “big fish in small pond” situation.
@Matthew_Zhou : you were admitted to UIUC CS, an elite program everyone in the country knows about if they have anything to do with hiring or CS. It’s that well-known and appreciated.
There are few public universities with stronger programs. If they admitted you, it means they think you can succeed there.
So the question is both whether you’re able (they think so, what makes you think they’re wrong?) and willing (only you would know). You don’t need to tell us 
Some more questions to ask or consider:
Have you asked how easy it is to add Business electives to your CS degree at UIUC?
Have you asked Raikes and UIUC about whether the Masters degree is considered good for UIUC CS or other top programs?
One key aspect of Raikes is the community and you mentioned the dorms, but what about this - would you be interested and qualify?
https://www.housing.illinois.edu/living-communities/llc/innovation
At this point, have you contacted alumni or current students?
Is the extra cost for UIUC a burden for your family or can they pay out of pocket from salary and savings?