Yes, there's a lot to think about.
I also feel like I'm betraying my friend at my current job. He's the one remaining colleague from before the 12-yo happened and I've had a lot of fun with him.
Your friend will have more a friend in you when you are healthy, than when you go down because of the 12-yo's policies.
Way more important is what the work-culture is in the new place, even when you would be working at home more.
Finding out, after taking it, that you only changed one 12-yo for another would be awful.
And, may be good to ponder on what working from home would mean for you. Are you someone with the double discipline that working from home takes? The discipline to get started, and, the discipline to take breaks and to stop at the end of the day.