You're ignoring that most people spend much more money on commuting, clothes for work, and lunch near work then they would spend doing a one time upgrade of the

You're ignoring that most people spend much more money on commuting, clothes for work, and lunch near work then they would spend doing a one time upgrade of their desk and probably eating lunch at home most of the time in t-shirts. Ironically, commuting to work pushes a lot more of the costs you complain about onto the employee.