I worked at a company that did "theme offices" - mine was "the tiki room"; my cubicle was a grass hut accessible via a wooden-plank walkway (there were two other huts, a bit of sand, and a fish tank). We had a Star Trek-themed conference room and an Old West room where people's cubes were the bank, the jail and such, with those swinging bar doors you see in old westerns.
Our setup didn't cost "millions of dollars" and was actually cheaper than traditional cubicles, which can be surprisingly expensive.
Haha, that really sounds cool... I'd totally love to work in such a place.
And yeah, office space, especially in a major city, is never cheap, and a lot of the expense is inherent in the cost of the space itself. If you're paying for super expensive real-estate, doesn't it make sense to spend a tiny bit more to make it as nice/cool as possible?
Our setup didn't cost "millions of dollars" and was actually cheaper than traditional cubicles, which can be surprisingly expensive.