Would have a lot to do with the local talent pool. While I know there is some technology in Vegas (or was - Westwood Studios, who produced the game Command and Conquer, was there before EA swallowed them) the talent pool is much different from other tech cities (i.e. Albequeque, Phoenix, Tucson, etc) in the region. Its a very service/entertainment oriented talent pool. (and construction) I'd think you'd see more entertainment related tech companies show up in Vegas. Most people think of fun when they think of Vegas, not technology. If I'm a big company looking to the SW to relocate, I would choose the area with the most cheap and good labor than the area that gives me tax free benefits. Look at Google, Paypal, eBay, Quicken Loans, etc opening large operations in the Phoenix area. A lot of time, they also get tax benefits from the local muncipalities, so that may work to their favor as well.
Just my thoughts...
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