I have got I think a really tough thing going on. I have been working 22 years at one location that will be closing in the summer. My commute is ten minutes round trip. I will get a really good severance package at closing estimated six months salary.

Here is the question:

I have a job offer at another location, 100 miles round trip, losing estimated 8k a year salary not counting vehicle expense. I will have great retirement, and benefits.

So, should I stay or walk away...

100 miles round trip is pretty far. I think I would stay and get the severance package and look for something different later.

Is moving out of the question?

You wrote this post in April... Not far from Summer. If you are at a job that is closing and looking at a good severance package. Talk to the new company. You may be surprised they are willing to wait a few months to get a quality employee. Hiring experienced personel is not an easy task. Someone with a lot of experience may be a valuable asset. If they are unwilling to wait for you, there may be some other underlieing problem.