Can you elaborate on your last point? For salary you still need to pay >20% income tax + social insurance, and for dividends you still need to pay >20% after you just paid your corporation tax >15%.
I'm curious, why its better to pay yourself more, when your laptop, phone and even food can be covered by the company? (Assuming a single founder company, doing everything legally)
If you directly pay yourself 100.000 as wage it is fully deductable as company expense. So you don't pay any company taxes and would only need to pay income taxes of ~25.000.
So a payout as wage you have 75.000 instead of 52.500.
For both values at least in Germany you would also need to pay health insurance and possible for pension. (Health insurance at least additional 8.000 - 10.000).
A good tip I once got was that you should always try to get money out of your company while you can - having it on your personal bank account is better then in your companies one.
Depending on how your local tax codes are structured and how strictly your local tax authority interprets them, letting the company buy the electronics and then subsequently using it for non-business use might count as a fringe benefit and therefore be taxable. In other words, if get your company to buy you a iPhone 15 Pro Max and a 16 MBP Pro with M3 Max, but all you're doing is some light macOS app development, they might (rightly) think that those aren't really being used for business purposes and are actually a sneaky way to remunerate yourself.