The argument is wrong for several reasons. The author makes several assumptions which render the conclusion, i.e. Supercop made correct decision to move its headquarter from Middlesburg to Corporatevile, invalid.
First assumption that the author makes is that surge in the number of homeowners in Corporatevile proves that it is superior to live than Middlesburg. Here, author overlooked a possibility of Middlesburg being already replete with homeowners because of its high quality of living. Corporatevile, being a newer city, might show surge in homeowners due to obvious reasons. The standards of living in Corporatevile can only be ascertained after few months of its establishment. Moreover, the quality of life cannot be based on the surge in the number of houseowners but the total number of people living in that society and their level of satisfaction. Hence, clearly Supercop must carry out a survey in Middlesburg for the same.
Secondly, the author fails to convey how genuine the survey is. For example, survey might have been conducted among the people who had predilection for non-urban areas. In this case, survey cannot be generalized as an overall interest of all employees of Supercop. Unless the survey is fully representative, valid and reliable, we cannot make conclusions.
Third assumption that the author makes is that lower taxes makes a place safer and cheaper one. Lower taxes do not imply tight security or less crime rates in any way. Moreover, what if, the city has recently been built and hence the taxes are low just to attract homeowners and cost of other facilities are higher than other cities? For example, internet companies might be charging more because of the location of the city. Taxes are just one aspect of overall cost of running a company. Taxes being less do not state that other facilities will be cheaper as well.
Hence, from the aforementioned assumptions, it is difficult to assert that the decision made by Supercop is correct. Clearly, Supercop must study more before making such an important decision.