This is just a guess, but methinks the answer mostly depends on whether the window glass in your typical office tower is similar to the tempered safety glass in automobile side windows or is just plate glass. I've never tried it, but just seeing broken windows on TV, office windows don't seem to break like auto glass--into tiny glass fragments. I suppose that you could break the office glass with a center punch, but you'd either just create a small hole or else break big knife-like sheets off which could slice your arm (or your toes!) badly as they dropped down.

Trooper366 (someone with some actual experience doing this) had some comments about breaking glass in this relatively recent post.

And some windows have what seems like a UV film. I would think that it would also make it harder to break through with a small center punch.