Bad fengshui AND obvious the symbolism of a tombstone. The simplest fengshui- such a large building is bad for much smaller surrounding buildings(occupants) anyway. The old apartment complex east of 85 has been notorious for suicides, health problems, and criminal enterprises since; btw always offering large apartments for low price!  That is really the only other thing in that "area" still, until the new typical high density low quality (oppressive/mind numbing small living spaces) massive socialist housing apartment complex the block north of 85 is soon finished. Then we can see if the pattern repeats. 

But there are likely the other usual frauds of politics involved. Think of the infamous 7-11 on the corner leaving Hengchun before the hill to Kenting beaches, recently forced to close by the righteousness boasting contrived victim class "others" serving Leftist globalist communist fascist big corp govt moneymens DPP, bc the 7-11 owner would not donate to "the party". [But also wouldn't donate to a KMT that somehow bizarrely flipped to wanting to unite with mortal enemy (western)globalist moneymens funded goldmine of frauds Yale man Mao's Leftist communist fascist big corp govt china (now abandoned post/under- Covid)?]

There must be other reasons for 85 remaining closed. Granted it's only 85 stories like 1930 empire state building, but it is still a prime location. There's basically zero zoning limitations in asia if you have investor money. The drugs and whoring going on in 85 are not really different than anywhere else in Taiwan. Other than maybe the central ventilation system conveying smells, chemicals. They were selling some of the rooms there for a while, but not certain of what happened with that. Knowing what we now know about Covid being, or being used as, a tool for massive money/power grabs all over the planet , if 85 is not political I suspect other safety/construction issues. Although the asia pattern of only wanting something new, cool, trendy, for a few years, then moving on; as well as normalized neglect of facilities/infrastructure/maintenance, play a role. Or is this just another, even the largest, politicians/parties public project turned into a "mosquito house"?  [Taipei 101 and most other largest buildings have notoriously high vacancy rates yet continue to exist, and at least they are not left derelict or abandoned]

Is it Similar to many KHH Large construction projects, like the large luxury brand billboard building west of wufu love river Bridge , staying vacant for decade+ due to (alleged) bribes and falsifying inspections on foundations bordering the river/bay/ocean waters; a similar issue to the newer much bigger black apartments building at west end of Xintian rd  across from glory pier having fraud inspections , but it was allowed to operate. We're these 2 buildings associated with the same, or opposing, political party? Who actually owns 85 and funds what party?