No. I work for a fully remote company, and we decided that individuals within the company could pay for working a coworking space if they wanted, but giving them a stipend for doing so created a benefit for those employees that didn't exist for employees that optimized their home office for remote work. Personally I am in favor of more pay for every employee across the board at an organization rather than trying to come up with lots of extra benefits to take advantage of to collect more money.

I think that some kind stipend for office/equipment/etc does make sense for companies that have remote and in-office employees, but feel that it should be a set amount and not tied to actual usage, as I feel that in those cases, the company is getting a clear benefit from the worker being remote, in not having to provide them with space in the office.