This seems like a fun opportunity for a billionaire to buy as a personal residence, Stark Tower style.
The top few floors can be a penthouse and helipad.
It looks like the most expensive personal residence for sale is $250M [0] so this would be the most expensive to date. And would require renovations.
But I can’t imagine any company wanting an office tower any longer.
[0] https://robbreport.com/shelter/homes-for-sale/gallery/most-e...