If there's a $100,000 oscilloscope, then it's there to get used. Specifically, it's there to allow the >$100,000/year engineer to get their work done more quickly. And the engineer is there because the company thinks they're giving >>$100,000/year in value.

Yes, the scope can be taken home. That is both physically possible, and there's plenty of rational employers who would rather have the lab equipment at home with the WFH engineers adding value than in the lab collecting dust. Even if it means some of the equipment needs to be duplicated.

And taking lab equipment home doesn't mean sneaking it out in Jonny Cash's big lunchbox [1]. For some employeers it can be as simple as "hey boss, can keep the logic analyzer at my home office?" while others might have a more formal sign-out process. There are no doubt other employers where the answer is always "no", but in general it's completely possible to take equipment home without stealing it.

The idea of taking expensive things home isn't limited to the tech sector either. Consider trucking - it's common for employee truck drivers to take their $500,000 trucks home.

[1]: https://genius.com/Johnny-cash-one-piece-at-a-time-lyrics