One thing making Texas attractive, that nobody seems to mention, is that dirt is cheap in the Lone Star State. "Dirt" in this context means land or acreage. Why is it cheap? Because Texas has so much of it, most of which is flat and developable.
Inexpensive land means inexpensive plant sites and homes. Inexpensive homes plus no state income tax means you can pay workers much less without degrading their lifestyles. Lower wages are consequential for most firms.
Campoy lists other reasons which are also valid: right-to-work, tort reform, bilingual work force, etc.