Earlier quoted context omitted.
I'm going to need some data to prove this. I keep seeing this claim, but have not seen anything more than conjecture. There are just too many factors for this, and you would have to believe that a company is willing to throw away money for this to happen.
There are tons of articles out there about mayors/council members/ etc pressuring execs to get butts in office seats for the past few years. I don’t know if that counts as data to you or not, but they are relatively easy to find in a google search.
Those tax breaks are explicitly contingent on butts being physically in seats to add to the economy and tax revenue of that municipality.
Too few butts in seats triggers penalties or revoking of the tax breaks altogether.