Well, to be fair, their guides focus much more on physical products than SaaS.
They can get third party affiliate revenue from Amazon, Walmart, Home Depot, etc in a program covering lots of products. Is there a B&M store analogy for SaaS?
[The rest of this comment is in response to parent comments more than your's directly.]
IMO The xdesk guy seems to be stretching reality way, way, way too far to claim that Wirecutter guides are influenced by whether or not affiliate revenue is offered on the purchase links just because Wirecutter repeatedly tried to get an affiliate program in place. Of course, they need a business model of some sort, and affiliate programs are what most, or at least many, review guide sites seem to choose.
Also, Wirecutter has never specialized in recommending the highest end options. A lot of their guides recommend a best choice for most people at some tradeoff of quality and cost. It's no surprise at all that the standing desk guide was iterated in that direction. And, even after no affiliate program, they didn't dis-recommend the xdesk desk, they just made it an upgrade pick recommendation.
Personally, I am skeptical that a typical Wirecutter reader is actually interested in spending $1500 on a great standing when they can get a pretty nice one for $500. The update makes reasonable sense to me.