It’s good that you’re getting multiple perspectives. I made the choice to take the offer for the program that was not my first choice. I don’t regret it. I made friends outside my lab, became very independent, and found outside committee members that I shared research interests with. But that said, there’s no wrong choice. Waiting a year also has it’s benefits. Can I ask why you are doing a MS if you eventually want to do a PhD? More efficient use of your time to go straight for the PhD and leave after 2 years with a MS if you decide research is not for you. I say this as someone who got an MS, worked for a few years and then got a PhD. I wish I had just gone right through.