For me it's as much culture as it is work. In fact I live in the capital city of my country, even though my work has not always been here. I live here because it has world class restaurants, bars, museums, architecture, parks, gyms, a dozen public swimming pools and a million amenities you wouldn't even think of but are fun to do once or twice, like there's dedicated restaurants where you can play jeux de boules.
And most importantly there's a million people here, statistically there's a good chance you run into people who're in the top 5% of whatever their field is in. Whether it's musicians, engineers, athletes, philosophers, there's a good chance you'll run into a lot of interesting ones.
My friend lives in a village and he has 1 pizzeria and 1 italian and 1 chinese restaurant. There's no gym. There's a very basic park with grass and some trees. There's no museums, architecture is all the same. There's no nightlife whatsoever. There's no real amenities, not even a library. There's a few shops with the basics, with very limited opening hours. There's as much nature nearby as there is for me. Tere's also no real way to make friends, and there's a few hundred people to meet at most, statistically most of them aren't very interesting to you (not 'not interesting in general', but 'to you'. It's easier to find 'your tribe' if you can select from a million vs a hundred).
So it's really the 'commute' or I should say proximity to culture, i.e. people, their thoughts and their creations, that sells the city for me, not the proximity to the company I happen to work for, which is sometimes in another city.