I think one failed IUI is not enough to lose hope. I’ve seen that sometimes it takes a few attempts even when the reports look fairly good. Since the tubes are open and the sperm count seems okay, I would discuss with the doctor whether another IUI is worth trying before moving to IVF. The decision can depend on age, ovarian reserve, and other fertility factors.
Honestly, I wouldnt read too much into one failed IUI. Mine was negative too and I remember immediately thinking ok maybe this just isnt going to work, when in reality one cycle really didnt tell me much. Your follicles, lining, tubes and sperm numbers all sound like there were some good things going for you, so I can understand why your specialist is comfortable trying again.
The IVF question is harder though. For me it came down to how many cycles I was emotionally and financially willing to put myself through rather than thinking there was some magic number where IUI suddenly stops working. If youre comfortable doing another couple, I dont think a single failed attempt is a reason to panic and jump straight to IVF.