Not really. If you pay a person six-figures for (hopefully) multiple years as a developer, spending $1K one-time for a decent chair (that also can be reused if that person leaves) and how much? let's be really generous, $50 per week on beer? - which would be less than 1% of the cost of the salary by the most generous calculation - doesn't seem like something you should cut corners on. And I don't think anybody spends nearly close to $50 per week per person on beer. These things are pocket change compared to salary costs. Cutting costs on them is like buying a Mazerati but asking that the windshield cleaning liquid would be of the cheapest brand because you're cutting costs.