The tax issue remains the same. You can locate a company building in Detroit, but if there are no good schools and no grocery stores, spotty fire service and two hours to get a cop, the highly paid people will live elsewhere.
When I was recruiting engineers to move to Tallahassee, a really nice smallish town with theaters, concerts and two universities it didn’t matter how much money we offered. The wife would arrive, sniff at the place and tell her husband she wasn’t moving here. I finally convinced the company to bring wives on interviews. We got employees but never the ones we really wanted. Now, imagine that wife arriving in Detroit.
They won’t send their kids to school in Detroit.