Amazon is looking for a second HQ's not a distribution center. Being near airports and public transportation is not important. I can't think of a worst place for a second HQ's that will house employees earning $100,000 a year than NYC where employees will have to pay three income taxes (Federal, State & City) and an extremely high housing costs. An $100,000 a year salary would mean living in Queens, Bronx or Staten Island. A better option would be a State with no income tax such as Florida or Texas and these state have housing costs significantly less than NYC. With a $100,000 a year income, I'll would much prefer living in Austin, Texas than Jackson Heights.