The intent is that people will show up and use them.
The main intent is that they be things like machine shops and the like that supply jobs and a bit of spin of economic activity (workers go get lunch etc).
Having people work in a coworking space may not be what they had in mind, but if those people go out to lunch in the zone, mission accomplished.
You can argue if that works well or not but the tax advantage does not exist in a vacuum.