Thank you the additional info. Yes, your MA wages are MA source. You have a nonresident MA return and a PY NJ return. You get a credit on NJ for the taxes you paid to MA.
You owe taxes on the money either way, and may or may not owe more taxes because of having to file MA. However, it really comes down to whether working from home was your convenience. According to the W2, it was and that means you have a MA return. To not pay taxes to MA, you would have to allocate 0 wages to get all of your withholding back. MA will likely question this.
