If your business is so successful that building or renting a nice office is a rounding error then that's fantastic. I just know that, like a real time strategy game, if you spend some resources on something, you aren't spending it on something else. It's called opportunity cost and it's the first thing you learn in intro microecon, which, despite being a developer, I have taken. Spending X dollars on an office is a decision to not spend that somewhere else in the business. That might be the right decision, I don't know, I'm just a developer. But yeah, I guess it's more complex than that, as I suppose one wouldn't want to slip into a scarcity mindset, either.