There is very clear precedent on this from the way IRS treats perks as either deductible or wage compensation. Basically if your perks are not universal to all of your employees they cease to be deductible perks and start being treated as wage payments to those certain employees and therefore subject to Social Security and income tax withholding.
With cafeteria food you can either provide free food to all of your employees, or run a cafeteria that charges for food at-cost (the cafeteria cannot operate at a loss).
Having an executive cafeteria used to be a thing in companies. This is discrimination based on employee rank. The IRS treats executive cafeterias as wage compensation. Discriminating between employees of the same rank based on things like race would be racism, sex would be sexism, etc.
The jackets were not provided to certain employees, therefore they are not a perk and their value is wage compensation according to the IRS. So this is exactly like denying all the women SREs a bonus because they are women.
BTW it is very likely that those jackets were deducted as perks so this decision is not just overt discrimination by Uber but also breaking tax law.