The office already doesn't matter when it comes to offshoring. Companies are rarely in the same office already, and are spread across the US. Even if a team is co-located, their stakeholders aren't.

Further, timezone-friendly offshoring is about 70-80% of the cost and comes with larger organizational complexity. Good (not mythical 10x, mind you - I mean good by standard definitions) developers are expensive no matter where they live.