The only thing on here that is in any way better than what I get in the U.S. would be the free daycare.
Everything else is worse than what I earn as a fully remote employee, who could choose to live in any number of second or third tier American cities that are nearly as cheap as Berlin.
It's pretty hard for a software engineer to get bankrupted by the US healthcare system. As long as you maintain your insurance coverage, your biggest worry is the annual "out of pocket maximum", which is the most you can pay in a year, and is usually very low end of 5 digits. There are gotchas with this with uncovered services (i.e., rescue helicopters) but in general, this whole bankruptcy concept is overblown, especially in our privileged market segment.
"maintain your insurance coverage" sounds like a pretty difficult thing to do for a hypothetical software engineer who just got fired because of burnout.
In this industry severance is common, which often includes some amount of continuation of coverage. You are then usually eligible for COBRA, a law that lets you continue your current policy for 18 months self-funded (often expensive). You have 60 days to elect COBRA, so if you find another job or gain other coverage before needing care you can sometimes avoid paying for it.
You can get your own coverage on the Affordable Care Act exchanges. It's not necessarily a great deal, but again, it's about keeping that out of pocket limit as a safety net.
In all likelihood the burned out hypothetical software engineer is going to recover and find work with employer funded healthcare coverage again.
You have an easier time earning money in a high-cost area and are then able to move to a lower-cost area when you are retiring. I on the other hand, can not do the opposite. Additionally, while we Europeans like to make ourself feel better through the "US health insurance bad" meme, there are some US regulations, that make the difference even greater (e.g. there is no such thing as a 401k in Germany).
Everything else is worse than what I earn as a fully remote employee, who could choose to live in any number of second or third tier American cities that are nearly as cheap as Berlin.