I have lived in Qatar for the last 9 years, been to Dubai a dozen times and have friends and colleagues that work there.
First off, that salary seems on the low side despite the fact you have housing included. Most people I know are fairly close to 6 figures. When I came over, I literally tripled my US salary from 2005. (I work as a contractor for the US Gov doing IT work) It's been pointed out, but despite the fact that Dubai has no income tax, you will still owe the US taxes. Any citizen living abroad gets the first ~$100k exempt from taxes under the
Foreign Earned Income Exclusion. You could get additional Housing money excluded, but I do not think you qualify if it is being provided by your employer. With your current offer, you would be 100% tax free though.
There are other considerations for coming out, if not simply for the money. I know plenty of executive types that come out from London, NY, etc that get paid a mediocre salary, but they get a title on their CV (resume) that they could never get back home. There is global networking to be had and you can make some fantastic contacts and get better opportunities down the line.
The region also makes for a fantastic travel hub. You are close to both Asia and Europe. I got dive certified in the Seychelles, which was a mere 4 hour flight. Maldives = 4hrs, Nepal = 4hrs, Thailand = 6.5hrs, most of mainland Europe <7 hrs. You have many travel opportunities from the region. Very important to note, you will get A LOT more time off compared to the US. It's pretty well known that US has terrible vacation allowances. This region is much better. You not only will get that 30 days, but there are also a ton of Islamic holidays you will get off of work too. It's quite common to take 2-3 major vacations per year here.
Nightlife is absolutely fine. You stick to the big bars and clubs and can get into just as much fun and debauchery as any other international city. They key difference is there is no public intoxication ie: drinking in the streets etc. It's kept to the hotel bars, clubs, beaches, or private parties. There is a massive western expat population from all over Europe, plus Aussies, Kiwis, Canucks, and a few Americans. You will meet some absolutely beatiful and stunning women. The ever changing "Cabin Crew" girls from the local airlines are my personal favorite. Here are a couple popular nightlife spots:
Barasti Bar | Dubai Beach Bar | Live Sports | Le Meridien Mina Seyahi Beach Resort Marina
Irish Village Dubai | The only real IRISH experience in the heart of Dubai !
Cost of living is going to be your challenge. Plus side, you have accommodation provided which can actually cost thousands per month for an apartment! Gas is dirt cheap. I pay about $1.04 per gallon for 97RON fuel here in Qatar. I imagine Dubai is similar. Downsides are things like groceries. Anything western is imported and you can pay dearly for it. That nightlife can get expensive too due to the fact it is mostly inside of hotel bars. The going rate here is about $10 per beer and closer to $15+ for top shelf mix drinks. The nicer the venue, the more expensive. St Regis hotel drinks are about $20 a pop! The big weekend thing to do is the hotel brunches. You get a bunch of friends together, pay about $100-$120 per person for unlimited food and drink from ~11am-3pm. This is 5 star hotel food and champagne, beer, and a small selection of wines.
Security concerns are fucking stupid. Don't listen to the US media. I honestly feel infinitely safer here than my 6 years in London. Violence is virtually unheard of and petty crime is negligible. This basically stems from the fact that the locals are too stupidly rich in petro money to give a shit, Western Expats are quite wealthy and fill executive positions, and on the low side of the spectrum with the Asian laborers (Indian, Nepali, Sri Lankan, Philiplines, etc) they are too terrified to lose their jobs here and would never risk it. Often times they are sending money back home to support multi-generation families because there is no work back home. Again, I feel far safer in Qatar / UAE than I ever did in London or the US.
Lots of other stuff to go over, but I don't want to make this a novel. Hit me up with any other questions you might have!