But this is about where the company is incorporated (Delaware), not about where it's headquartered. The article mentions that Meta headquarters is staying in California (at least, for now).
I didn’t say you need to follow the steps. But this is the standard playbook for Billionaires seeking political favors and tax incentives.
Incorporating somewhere can get you political favor, which in turn can get you tax incentives. If you’re planning to move your Hq (which is a multi year long effort), it definitely helps if you have the first two steps lined up.