The article is about a tax break for people, not companies, so this should not affect any investment decision that companies make.
And, of course, the 401k/pension plan, or company that the 401k/plan owns, could easily invest in the OZ if they so desired, if it made financial sense separately from the individual tax break.
also it is irrelevant, as every single listed company will benefit from it, making no stock differentiation in price.