well you never know, the elevator on the first floor could have had a 67th floor, and they were lying,and that is thge reason they took out the elevators, not because it wasn't "in"
There's probably truth to both. I'll bet that the second elevator was removed so that the top floor couldn't be reached and so that it would be more difficult for the Quagmires to escape from the underground tunnel. The real elevator was probably removed because it wasn't in - and also so that the Baudelaires didn't take it by mistake.
Oh! Remembered something! They opened the door to the second elevator by pressing the up button - and they thought that it wouldn't need one, because it's the top floor, and the first one didn't have an up button - but it does have a top floor and - well, this is muddled, but you get the gist of it.