There’s a lot of reasons it could be higher, maybe MA has a lot more going on in terms of auditing businesses. Maybe MA wants to incentivize people to be general S Corps because they understand that there’s virtually little difference outside of the protections afforded to LLCs.

Regardless, it’s not really that important in the grand scheme of things. $500 should be a drop in the bucket for LLCs for MA.

If you want to point to other states, then you should take into account other parts of MA compared to that state (higher COL, other of the many indicators pointing to MA as being a top living destination state).