Note that commercial rents at something like 10x the cost of residential per square foot, so this represents a huge loss for developers, and therefore there is a big incentive to hold on and bet that the market will pick up again.
Certainly not for the traditional concept of residential, but there are a lot of ways to reimagine residential that could be compatible (all electric, shared bathrooms, etc.)
Like if you take a 1-2k sqft pie slice of the center-to-window of a floorplate it ends up being extremely awkward to lay out a desirable apartment on that.
I'm here for the general idea of rethinking residential though; personally I think we do more harm than good by requiring all bedrooms to have windows. Cheap pod apartments could be strongly preferable for many working-class folks that presently commute 1.5+ hours into metropolitan areas. But making that work would require a deep rethinking of permitting and zoning.
And windows.
Sure there are ways to "reimagine" residential to accommodate office floorplans, but I feel that for the most part those "reimagings" would be at best depressing and probably worse. "Windowless SRO room" is not an acceptable living situation for most, and you could probably do much better with a different building on the same land.