The ROI certainly seems riskier with UPenn. It really is all about money, considering the expensive tuition at UPenn with UPenn being more favored by companies that look for top students. And it is ironic that UPenn costs more while having less to offer in terms of location, with location being another money issue. Then again, employers will often pay relocation expenses.
Personally, I would go to NYU since I am cheap, but I would also be tempted to opt for UPenn.
So I would just point out again the following link, which makes a good case for NYU, with Microsoft being at the career fair:
http://www.nyu.edu/careerdevelopment/students/career_fairs/2007%20Fall%20Full-Time%20Job%20Fair.pdf