Disagree. Good chairs are one of the best investments you can make in a tech co (Want people at their desks working? Give them nice desks...it’s peanuts in the grand scheme) And beer, Red Bull, etc are rounding errors. A good engineer costs $150+ and another $50+ in overhead. Let’s presume perks like beer and red bull costs at the super high end $1k/year/FTE. You’re increasing costs by 0.5% or less but building an atmosphere people want to work in.