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I would do boutique. Chase the money, B4 won’t pay you.
Boutique. Boutique gives you the same leverage as big4. The important thing is what you do.
What is your career trajectory like? Consider if it Is worth making manager at B4 and then moving
If you already have a big name on your resume, it's less about what company you are with, and what responsibilities or roles you do.
Assuming SC is post-MBA equivalent, neither of those are great. Market rate TC is 150 base + a bonus. Try and negotiate both upwards if you can, and factor in other benefits, particularly retirement and healthcare. Retirement at B4 isn’t great (per another thread here in the last 1-2 days).
Ultimately it’s about your exposure to good clients/problems, development opps, and exit opps - so whichever maximizes those at a comp level you’re comfortable with is your best bet.