[mchannon]

Depends on the circumstances.

Many people, like me, are well aware of the cost of leasing space. I'm far more positively impressed by a company that compensates its staff well than one that rents top-end space; shows its owners are savvy or too busy to worry about trifles.

If it's a business that caters to dullards (we all have a pretty good idea of what industries employ dullard decision-makers), then that may have less benefit.