People would invest in buildings solely for tax purposes because you could write off the depreciation on the building, so people were cynically setting up DPPs as tax shelters only.
And while this dude takes high dudgeon douchery to a new level, I see plenty of entry-level peers who struggle to strike a balance when it comes to figuring out how much of their on-the-job interactions to take personally and how much to writeoffas typical professional white noise.