Naively, yes. But if they gave you the $X to spend however you want, you'd have to pay income taxes out of it and then sales taxes to buy for yourself. When the workplace does it, they don't -- and it's an expense for them! Plus, they get the bulk price.

In which case let the employees decide what to spend things on

If they did it that way, it would be taxable income.

There's something to be said for a guilt-free indulgence.