Not that I’m advocating for location based comp for remote workers—I think it’s a complex issue and don’t feel especially confident leaning either way—but assessing cost of living based on location is more of an assessment of potential cost not actual. It would be more analogous to include the price of available goods/services, not which ones are consumed. The idea behind cost of living comp adjustments is to compensate relative to the value of money, not relative to how one uses that value.