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And there's also the extra ongoing costs involved. Higher electricity, rent, insurances etc.
Everything MUST conform to C-21's requirements. Sometimes a refit can be negotiated with a 'local mate' but I imagine everything must be passed by C-21, their colours & banners etc.
Partitioning and furniture can be reused but carpets & window furnishings must be acceptable as its not just an office but it must impress potential clients.
"walk the walk & talk the talk". All that stuff.
I had to choose a company recently and my choice was the more professional one, the company who looked like it could do the job.