Competition should be party neutral period as a rule of law thing alone in my opinion. As in offer tax incentives for say having 6k office workers who make a median income of 70k and don't impose externalities beyond a large office building's traffic - all legitimate interests to the locale and who they are doesn't really matter.

But that it is for specific companies both misses the point of a healthy economy and leads to corruption by definition - not being treated equal under the law.