>The person in the tower can only look at a few cells at a time but hundreds of people in the cells will be staring at the tower all the time.

Naah, it was taken care of, of course in the new project, and it's not a tower anymore, it's the Nest:

>Will I be able to see you in Nest, watching me work? No. Nest will be coated in one-way mirrored glass. And we are not “watching you,” we are compassionately evaluating your flow state. Mr. Bentham was very clear that, for objectivity, team members shouldn’t know when they are being evaluated by “the all-seeing, hundred-eyed giant.”

> Will I be able to see you in Nest, watching me work? > No. Nest will be coated in one-way mirrored glass.

With polarised filters you can see through such glasses. How do you make it polarfilter-proof?

Bentham didn't want the people in the outside structure to ever know whether they were being observed or not at any particular time, this was a key part of the way it was supposed to work, so the people in the tower cannot be seen by the people in the cells.