I seriously doubt it needs 100 highly paid people. These will be automated to death. A few guys employed out of state, periodically visiting to swap out dead GPUs and staying in the nearest hotel. Maybe a bored HVAC engineer on site for maintenance.

I don't doubt you need the money. But the tax take on these places is always fictional.

If you look at 10-36MW DCs, the number of people on site is like 10, many are security and it's not a proportional relationship.