[scottLobster]

Sounds like that company was considering some luxurious offices. I'd be satisfied with my cubicle walls going to the ceiling and a simple door. The goal is privacy/focus. Hell if I was allowed I would get some plywood and hinges from home depot and install them myself over the weekend.

[mirkules]

Unfortunately, you can't just erect 4 walls and a door, and call it a day. The problem you quickly run into are building codes.

You need to think about electrical codes, HVAC, accessibility, fire codes (sprinklers, flammability of materials, etc), evacuation planning, etc. In California, there's even a rule that at least half the outlets in an office area must be motion controlled.

Not saying I don't agree with you, just more things to consider about the complexity and, ofc, the cost of doing things like that.