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Gibbs Technologies, makers of vehicles like the Aquada seen above, has managed to snag tax breaks from both the state of Michigan and the city of Auburn Hills to open its world headquarters near Detroit, the U.S. capitol for automakers. While we're sure that Michigan's Oakland County is happy to see Gibbs' investment in the area and the additional jobs it'll bring along with it, one must wonder just how many $85,000 aquatic vehicles the company plans to sell to sustain itself. Though it's headquartering itself in the Detroit area, manufacturing may be done elsewhere. Michigan is still reportedly in the running, but we'd imagine a less seasonal climate may prove beneficial for the research, development and testing of its upcoming amphibious line of vehicles.