[watmough]

There's no mention of the bare fact that:

  * Cubicles are 'furniture' and therefore receive advantageous tax treatment (accelerated depreciation, increasing profits),

  * Walls, not so much.

[ghostly_s]

Sure, but there's no reason you can't use this approach to create fully private spaces. In fact, most of the cube manufacturers have a fully-enclosed product line, also. [0] Of course, twice the wall height will always ~= twice the price.

0. https://www.steelcase.com/products/walls-work-walls/privacy-...

[ww520]

Just build floor to ceiling thick walled cubicle, getting the benefits of both sides.

[lloyd-christmas]

And then you're in a dungeon with no natural sunlight. Glass helps, but it still feels like a prison.