Basic human needs and rights only make sense in the context of the society in which said humans are a part of.
Homeless? Not a problem in nomadic tribes. Cities? Basic need / right.
Access to food services? Not a problem for the Buddhist monk. Cities? Basic need / right.
Electricity? Not a problem for the Amish. Cities? Basic need / right.
Internet? Perhaps not as established as the above, but definitely establishing itself very quickly in most cities.
Moreover, seeing the right to be paid for jerking off while at work as fundamental human right is really unhinged.
The way I look at it (and not saying it is the best way, just works for me) is that my public/professional person is my brand that the world sees and thinks of when I interact with them. Regardless whether that is big brother junior analyst in IT or a client CEO, I try to keep that consistent and inviting.
If on the weekend I want to only drink Soylent, trade crypto, and otherwise engage in fun but less inviting behaviors, I'll do that off company property.
It was actually kinda a joke with my friend when used to help him code. Leave something nasty open just for amusement.
One good reason is that porn sites are notoriously riddles with browser 0 days. To this day I get the odd Safari crash every other month.
Apparently nobody cares about anyone else's most basic needs like food (even our most vulnerable), I can't see how they'd care about someone else's need to jerk off.
Don't use work computers to look at porn, your employers already know about it.