I worked in firmware engineering at two Fortune 500 firms. First as an IC for about 18 years, then a first level manager for the last five years of my career.
It's a subjective and personal decision. I think you have identified the majority of the factors, but I will add some:
First: I was confident in my skills, knowledge, and abilities to take a leadership role when I did. A factor in my decision was that if I didn't accept the position, someone else in the organization would. Honestly I didn't want that to happen as I felt that, for a variety of reasons, I was the best candidate for that particular position.
Second: In addition to a salary increase (and 15% is on the low side of the range, BTW), most managers get quite a bit more stock options, travel opportunities, schedule flexibility, and opportunities to influence the direction of the organization.
Third: Although you probably have additional information and insight, you may very well find yourself in situations where you are constrained for various reasons from discussing certain things with certain people at certain times. I was so constrained, and there were several points where I found that to be very difficult and nearly impossible in one case. This additional information also can reveal some managerial ugliness that most ICs are not exposed to.
You mentioned stress. Certainly there is more stress; I think this varies from person to person based primarily on how well prepared (education, experience, training) and how well suited (personality, traits) they are for the given position. There was some transition stress for me which subsided over about a three month period where I was learning how to navigate my new role and as my former coworkers and I adjusted from a peer relationship to a manager/IC relationship. Since you've moved functional areas, you might have a somewhat longer period of adjustment.
I chose to retire at 46 from my management job. Partly because I was FIRE, partly because my Mom was on hospice, and partly because of what I considered to be ethical lapses by my management that I was powerless to resolve to my satisfaction. I will say that I did observe several cases of people who tried management for a short period of time (say, six months to a year) and then chose to return to an IC/technical role. Maybe it was just the companies I worked for, or my personal attitude, but in all such cases there was no negative judgment of those people by those around them and they usually were happier as well. Most of those cases struck me as the person just preferred technical work to management work and they were just more suited to the one rather than the other. So if you choose to return to an IC role for whatever reason, it probably won't be any sort of negative mark on your career.