There are some corporate structures that seem better suited for owning real estate, like a Real Estate Investment Trust (REIT). Maybe there is a proxy "Google REIT" that is 100% owned by Google. Or some other proxy entity accounting stuff going on, such that Google is not "technically" the owner of the building, but a subsidiary with a different tax structure. I think that's what the parent meant.
> Maybe there is a proxy "Google REIT" that is 100% owned by Google.
There is no such thing under US law. A REIT must have at least 100 separate owners, and no group of 5 can own more than 50% in the second half of a given tax year.