BTW: $200 billion in $100 bills weighs 2,200 tons.
To be clear I'm in favor of a lower corporate tax rate and making up the difference in taxes on those worth >$10 million. Money sitting idle in bank accounts doesn't even do any good for the "capital" part of capitalism, let alone put money in consumer's pockets. It represents a sink, reducing the amount of money available to the rest of the economy.
(A separate issue is the fact that accumulating money into corporations or the top 1% of individuals is bad for the economy as economies function on consumer spending, either external or internal. You get much greater leverage by taking money away from them and giving it to consumers, who will immediately spend most of it and ultimately putting it back into corporate/1% pockets anyway. The ultra-low taxes and stagnant wages in the US are a form of killing the golden goose).
Doesn't that mean that each rich person would just start a tiny personal "corporation" that owns a lot of very nice things and gives its one employee free access to the company car, yacht, mansion, etc?
Apple has "only" $11 bil in cash & short term debt. Of the cash portion, the vast majority (99.9%+) will be in bank accounts.
Most money in the world is electronic, not paper :-)