It is a well known fact in my circle that restaurants who don't have urinal walls generally close or turnover owners very frequently. It was a running joke for a while until we realized after several group discussions that a common thing among these poor restaurants was the lack of walls in the men's room between the urinals.
In business, little details like urinal walls can be overlooked. Creating comfort for your people can take many forms, and it's not just with comfort in the restroom. Having fresh, clean water available, a coffee machine or food service on premises, on-site workout facilities, and more do cost some money but not having them could cause a lot more pain than the investment would be worth to have these amenities on site.
Like the businesses that fail because of little details (like urinal walls), don't miss out on the opportunity to take care of the little things in the workplace that can make a difference between a satisfied employee and one who will leave for greener pastures.