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I agree. I don't drink tea or coffee. What free thing do I get?

Definitely more equitable to offer it for a reasonable price and just pay people slightly more (yeah yeah I know what you're going to say).

Coffee increases your AM code output. Back to work!

It can also increase your PM output, at the expense of next day's AM output

Not an apples to apples comparison.

Coffee is a lot cheaper and has a wider audience.

Loads of places switched to coffee pods for the free coffee. Those things often run like $0.40-$0.50/ea for name brand varieties, not including the cost of water filters and what not. Probably cheaper per unit if you just serve large carafes of it.

A 12oz soda from a soda fountain has a marginal cost of like $0.10. Even then cans of soda can be had wholesale for ~<$0.50, especially off-brand varieties.

And you could get a sodastream machine for the office.