David felt ashamed cuz he lived in a palace while God abode in a tent when He visited Israel, so he felt compelled to build Him a glorious temple.
While GOD has no need of any edifice to dwell in, He allowed Solomon to build Him a temple, which served as a point for Israel to gather and worship Him. That was the real purpose of the temple...a focal point for worship, while GOD is omnipotent, omniscient, & omnipresent everywhere at once.
When the Jews build their new temple in Jerusalem, its "holiness" will be upta GOD, as only HE can make anything holy. But the world will see it as a focal point for God's presence on earth, and once more as a focal point for worship. And thus, when the 'beast' defiles it by setting up his statue in it & declaring himself to be God, that'll be the "abomination of desolation". (No matter WHERE he were to do it, there can be no greater abomination to GOD than a MAN declaring himself to be God.)
Preterists insist the Jews won't build another temple, but they already have the plans & materials to do it, while they're breeding the animals to be used in temple ceremonies & observances. (Remember, the Orthodox Jews do NOT believe Messiah has come & the Old Covenant is no longer in effect.) And prets believe the "abomination of desolation" has already occurred, although there's NO record of it in history. The erection of a new temple would be the final nail in the preterism coffin.
"HISTORY AND REALITY trump all preterist assertions."