NEmom, there are so many things to consider. Yes, it has to make sense financially but when it comes time to choosing a school, also consider whether a fit with regards to academic major, social fit, geographical fit, academic support, class size, school size, city/town size, alumni connectivity, costs outside of tuition, team culture, coaching style, weather, etc.
Remember the 4 vs 40 rule - this is potentially a critical decision that will affect the next 40 years + of his life, not just the next 4 yrs of playing ball. For many young student athletes, their athletic focus and competitive nature will draw their interests to the high profile athletic schools. Parents often have to provide a sense of reason and encouragement to consider the other aspects.
Also keep in mind that comparing the $ or % offer isn't apples to apples. i.e. - 50% at an expensive private school can still leave you with a higher bill than 0% at a state school. What kind of student is he? If he earns financial $ as well, that can vary from school to school. When we have a kid that shows so much promise for athletics paving the way, sometimes we mistakenly ignore the other $ available. He will want the financial commitment from his school for athletics but a 25% offer at school A can prove to be more valuable than 75% at school B.