Money aside, that building is a marketing vehicle. It's meant to show Apple in the posh, advanced, and sustainable light it wants to be seen (whether that image is true or not is another question, but such is marketing).
It was also built to draw in new talent, but in a pandemic it's probably not the attractor they hoped it would be. I doubt Cook is losing sleep over it, but the pandemic definitely messed with his long term plans (like most everyone else, of course).
I thought the building was a marketing stunt. Apple has 137k employees and the campus seems to have a 2k employee capacity.
Some funny bits from Wikipedia
> The use of special wood as a construction material was reported to be the subject of a 30-page guideline.
> The design of door handles was reported to be the subject of a one and a half year debate, involving several revisions before the Apple management gave its approval.
What I can assure you is that with ~$200bn in the bank account, this a drop in the bucket, and has not affected any remote work decision.