The impression of a newby (who has been reading the site for years): This d*ck measuring nonsense is the least interesting, most annoying aspect of this site and the site would be best off with none of it. If the people who matter cared about it, they could easily slap a WTC I type spire on Oceanwide Center or this building and have the west coast "tallest" but they don't and niether should we. Incidentally, in the original design, the metal-screened crown of Salesforce was intended to have a structural purpose: All the designs submitted for the "beauty contest" for the Transbay tower had screened wind turbines at their tops, I believe, because they were all required to be as "green" as possible (this may also explain why there is no observation deck at the top although there are plenty of other reasons, starting with security, for that). But for some reason the turbine was eliminated once Hines won the contest.
The original design for Salesforce Tower
http://www.skyscrapercity.com/showth...423046&page=61
There is historical information that suggests there was genuine interest on the part of the builders of the Chrysler Building in having New York's tallest but I don't think there's any that it has been a consideration with these West Coast buildings.
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Generally, having the tallest within a city has marketing value. We don't know what Mark Benioff is paying to have the highest office in town and look down on the rest, but it is undoutedly more than if he were looking up at them. But he can't see LA even from there so he probably doesn't care if somebody has a higher office in that town and wouldn't pay a dime to be higher. Law firms especially seem to like to demonstrate prestige by having offices in tallest/best/most famous buildings, but on the other hand it's a waste of money for "back office" functions.