The truth is that, if a candidate competent enough to work for us, then they can get hired by a firm thirty miles down the road who pays way better than we do. Thus, one line of questioning during the interview process is figuring out why the candidate wants to work for US instead. Usually it's because they want more exciting work or are interested in the work we are specifically doing. If someone just wants ANY job, it's a red flag that they've applied to the wrong place.
Or a sign that the market sucks, so they've been applying for a while.
Or their interview skills suck.
Because I'm not a fan trying to puff myself up by blowing flowery smoke at people, I've previously felt that I should _like_ the one true answer to "Why do you want to work /here/?" to be "Because I need a job, and you're hiring.".
But I suppose a nicer, more compatible answer would be something like "Because our requirements and interests seem to align.". I guess that would sound a little like "interested in the work we are specifically doing" without being some sort of gushing false enthusiasm that anybody would perceive as either an exaggeration or a lie.
Of course the need the work...that is why they applied for a job...