If California can claim the work was done in or for California. They’ll tax it. If you work remote from Texas but hr says your desk is in California. You owe California taxes.
Saw friends of friends leave sf and together rent a mansion in Hawaii.
If the bars, clubs, gyms, and even beaches shut down why stay if you are renting at market rate. It’s literally cheaper to move your belongings into storage and move into a vacation home with friends.
Also most sf apartments don’t have office space for all the tenants.