There's a prestige to working in the world's coolest office building. It's the type of thing that elevates the brand and attracts the kind of talent who can command huge paychecks wherever they go. Once you're well into six figures, it's things like the food quality, surroundings, commute, etc. that are the real draws. You want to feel part of something important. There's something about this prestige that you feel when you're taking the final few steps into your front door at home, feeling like you've really made it in your career and anything a competitor could offer you would be a step down. I think this building is forward looking. This is the world's most profitable company and this building may very well be there for the next 100 years. If there are places where money can be saved smartly, then by all means... but nothing about this should feel like a compromise. Apple's past is a legendary. They helped start personal computers and mobile computing, tablet computing, and computer aided graphic design. Their advertising changed advertising and they were lead by the world's best CEO. You want to capture this in stone. it should be a story about what Apple was and always should be. This building should be an encapsulation of Apple as an idea. There are places to build monuments because they aren't just remembrances to your past glory but a promise about the future. Spend the money. Do it right.