I did some testing to make adjacency bonuses slightly better or at least as good as surrounding a t2 or t3 mex with storages. These values only concern factories (buildings with footprint 16):
T1 mex : Add = -0.1,#instead of -0.025
T2 mex : Add = -0.15,# instead of -0.0375
T3 mex : Add = -0.25,#instead of -0.04,
T2 mass fab : Add = -0.02,# -0.00625
T3 mass fab : Add = -0.125, #-0.075
These values mean that there's a real point to build factories near mexes, because when you will upgrade the mex, the bonus will be higher and meaningful.
For instance, a t2 mex surrounded by 4 mass storages provides +3 additional mass (9 instead of 6).
With the value above, a t2 mex near a t2 factory will allow the saving of around 1.5 mass per tick. But it's still possible to build 3 mass storages around the mex to get +8.25 mass instead of +6. So all in all, your mex would give you one less mass, but allow you to save 1.5 mass while the factory is building. The total mass produced would be 9.5, slightly less than the +9.75 of the fully surrounded mex. Thus, it would not be a complete mistake to build a factory near a mex.
You could even share the t2 mex with several factories, so that the discount benefits more factories. The discount would be slightly better than the additional mass you get from linking your mex to a mass storage (-1.5x4 tech2 linked factories = -6 discount).
And when the factory is upgraded to t3, the savings would scale a bit to a discount of around -2.5 (still with the t2 mex). When the mex is upgraded to t3, the factory will save even more : around -3.5.
A mass storage near a t3 mex gives an additional +2.25 mass income, so having a factory next to the mex for a -3.5 discount would be slightly better. Again, you could have 3 storages + 1 factory and it would not be a mistake anymore.
A t3 mexes surrounded by 4 t3 factories would give around - 14 discount, which is more than the +9 given by the 4 mass storages, but of course it costs a lot to have 4 t3 factories (however, the factories are cheaper to upgrade because they save 25% mass when linked to a t3 mex, so it's actually less expensive than expected, if the factory is not assisted: 2362.5 mass instead of 3150 mass).
As for the values i suggested for the mass fabs, they are meaningful too : you can really gain good discounts if you surround a factory with t2 or t3 mass fabs, but of course it's very expensive, cost tremendous amounts of energy and is highly dangerous.