Earlier quoted context omitted.
Putting someone in a hallway might technically meet the requirement of having a desk, but not the spirit of having a desk.
And while I know everyone is into breaking regulations, both fire codes (for density and exit corridors) and OSHA (for number of employees per toilet) limit the number of desks in an office.
I love how now they are justifiably out of fashion when just a few years ago only staid companies had cubicles or offices!