dartiss
I have a comfortable bed but never work from it for that exact reason - I'd be too relaxed and just want to sleep again.
And I find too that it doesn't even reduce down your working time too - an awful lot of thinking time in an office is when you get up from your desk and walk to the watercooler, bathroom, whatever. I do so much thinking and working out whilst doing these home chores.
However, the meat of the article is more interesting and it asks questions which, sadly, it doesn't even attempt to answer. At the remote company that I work for, as well as allowing for expensing of an office setup, they will also contribute a reasonable sum (enough for most, unless you live in San Francisco, for example) to work from a shared office space, resolving the "what if you don't have room" in one go.
Of course, this isn't 100% perfect as there will be those who don't want a shared office space but equally don't have the room in their own home - I'm not sure what the answer is here.