5: I am guaranteed a seat on the train. The trains are virtually empty after midnight, so not only will I get a seat, but nobody will it next to me! This is much better than my usual commute!
4: Nobody else is in the office, so I get to play my music loudly with reckless abandon.
3: Dinner can usually be expensed.
2: I'm in the heart of the City that Never Sleeps, so there are plenty of stores open and people around. Granted, most of the people are drunk and most of the stores are drug stores, bars, and strip joints, but I guess that's not all bad.
1: If I leave my door open and my light on, my boss will think I just showed up super-early in the morning.