I'm almost certain that it's legal in US to have people work in a windowless room, but I doubt that most people would accept it. So you're also restricted in how "deep" your building can be, if you discard the open office plan. Meaning that you'd have to build higher, or have more buildings.
our coworking space is almost all windowless - I don't mind, others don't mind (or are still members, despite it). But we've still got ventilation in each room - it would get unbearable quickly without decent HVAC.