Here is the thing, you demand incredibly high amounts of capital cost for not actually achieving much. And that capital could be use for far, far, far, far more useful things the city actually needs. Like high capacity transports, like metros, trams or bike lanes.

The amount of goods that need to be transported to stores and such things isn't that big. And using literally free unused roads at night or early in the morning is just a great deal.

For individual transport last mile is regularly being done by cargo bike or small electric truck just fine.

But you are right, tunnels do make sense for some things. Like transporting garbage underground. Or transporting heat underground for district heating, or district cooling. Both would be better investments then trying to move logistics under-ground.

There is a reason, no serious attempt anywhere in the world is trying to move logistics under-ground. There are just so, so many better ways to invest in the city. Its literally not even in the Top 100 most needed things.

Specially in the US where the road network is so hilariously overbuilt that it could serve 10x the amount of people on the same area if public transport was just taken minimally serious. And in the US, underground cargo transport isn't even in the Top 1000 things a city should consider spending money on.