The salaries that you mention will offer you a nice lifestyle in either city. Socially both cities are nice but very different.
Money can create happiness but in my opinion finding happiness from the environment you live in is much more fulfilling and sustainable.
I would suggest that you also work out what is important to you and your wife in terms of your lifestyle and use these in your decision. Would be happy to provide advice if you would like to share this.
Presuming that the two salaries were quoted in local currency, otherwise the gap is even greater. As has been mentioned, financially, at least, it is a no brainier.
The're pretty crazy around Dublin, although you'll get a bargain when this bubble bursts.
Another point that you touched on is pensions. Switzerland probably has the most generous pension system in any developed nation at this stage and you can even liquidate the pot and take it with you when you leave, should you want. The Irish system, on the other hand, is a joke and you pretty much get the same out of it as someone who's never paid into it their entire life.
Switzerland: https://www.lohncomputer.ch/
For Lohncomputer I put in 1/12th the gross.. but it might be 1/13. For Taxcalc it is the yearly entered (and then divide into 12).
Either way, I think financially CH comes out on top. The long term question is a different question (buying, renting, pension). CH has a great pension system if you are buying in at a good age (< 25). If you are around 40, the calculations basically make it clear you need to be on v good wages (180-200k) to make up for the lost years (lost because whatever pension you have coming from Euroland, will in no way afford a retired life in CH!).
95k outside of DUblin will get you a really fine life in Ireland however, much like 165k outside of Zurich will deliver a super countryside life near a smaller city or town.
I don't think the OP would go wrong with the CH option in either case for a few years; you'd save a tonne of cash so if you did decide to leave, you'd be well set to buy anywhere else bringing such a pot with you. If you decide to stay, then you have a good amount of savings to put into the pension. BUying in CH however at 40 with no Swiss pension? Ambitious IMO!
I agree with you on the private pension system. The fact you only get 20-40% relief on non-employer contributions is poor and I fear for what will happen in years to come given that private pension provision is not even mandatory.
Overall I think the money is the same, but the quality of everything in Switzerland is way higher compared to Ireland. Plus searching is obvious to me that Dublin is a bubble ready to explode, it seems that their whole economy is based on cheating with taxes while Switzerland has a more diverse economy.
Cheers guys!