I think there's something else that you're missing, also:
You say that your team is the highest performing. You must surely know why.
Sounds to me like your new job would put you in a position to impose these winning ways on the other teams, thus multiplying your bonus. Win-win. Not to mention the exponential increase in kudos within the company.
As I think has already been mentioned, if what ever it is you sell is likely to be linked in any way to economic slowdown, then your bonus isn't something you can rely on, whereas a higher base is.
Then theres the "5-year plan" to consider.
Job security - is your new role likely to be more stable than that which you have at the moment? How secure is the company (in relation to previous comments about purse string tightening)
If the role has been created for you, are you in a position to use this as a bargaining tool?
just my 2p
Some very valid points Keith - and everyone else that has give some valuable input Thanks

In reply to some of the points....
I have been with the company 6 years - we are pretty stable - now and reporting a substantial profit for the first time.
Bonus is not based on handset sales as such as we only sell to existing customer base and a sale is regarded as renewing existing contracts. An aside and sweetner to this may well be free handset...However that market is changing
The role i take will remove me from directly impacting the 12 teams ( 3 of which are currently mine) I would then be responsible for managing the 6 individual managers of the teams - Frankly some of them and their teams are dead wood and bombproof.... So i wont ever get the level of performance from the department that i get from my teams as there is a capability issue.
That however is another story as our HR department refuse categorically to manage people out the door on the basisof being incapable.
Theres one other candidate going for it but when i advised him that I am considoring going for the role again today after initially ruling myself out there face changed several colours in a matter of a few minutes - ie they know i have the experience and profile to give me the advantage in any "shoot out"
Still mulling it over and as the responses here suggest theres pros and cons for going for it.....
I guess its time to take the word of the all conquering, all feared master .... wonder if SWMBO is home yet
