Most decent companies will give you some money though for WFH or let you borrow stuff from the office like chairs and monitors.
While I'd love to have the financial burden of commuting/WFH be imposed on the employer instead on the workforce, that would require another labor revolution, so far I'd just be happy to have 100% WFH possibly. Internet I use anyway, and I can pay for the extra water, energy and heating by myself, the extra difference is insignificant compared to the time I save commuting to the office.
You've got a computer in there that you're also using for private stuff? Not tax-deductible anymore.
Private books on the bookshelf? Not tax-deductible anymore.
You've got a wardrobe with some clothes you're only accessing once per season (to store off-season clothes)? Not tax-deductible anymore.
I could make a room a dedicated day-job office but it would cost me way more to do so than I would ever get as a deduction and it would almost certainly be inferior to the mixed-use setup I use.
But you just have to love how HN endorses tax fraud.