The Statue of Shopping is showing need money -1 to unlock, which appears to mean it's unable to be unlocked.
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I'm also seeing this, just started playing, not sure if it fixes itself at some point in the future
I just got this one, so it is possible.
At first I tried bleeding my money dry (low taxes, high services). When I got below 0 I didn't get it first time.
I tried again, and paused my game when I was very low. Thankfully (randomly) my amount of money ended in a 9. I then plopped down trees while the game was paused (10 each) until my money landed perfectly on -1. I checked the buildings list and it was unlocked.
At first I tried bleeding my money dry (low taxes, high services). When I got below 0 I didn't get it first time.
I tried again, and paused my game when I was very low. Thankfully (randomly) my amount of money ended in a 9. I then plopped down trees while the game was paused (10 each) until my money landed perfectly on -1. I checked the buildings list and it was unlocked.