[jordanpg]

I suspect that at the root of all of these companies with massive office investments insisting that everyone gets back to the office as soon as possible is something to do with taxes.

Something like deductions that cannot be taken when those facilities are not used or not used enough in the development of income.

[brimble]

Having X employees in a given city/county/state is often part of agreements for skipping taxes or even attaining grants for new office development, that's true.

[teeray]

More like insurance. An unoccupied large building means much higher premiums.