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Actually, more often than not 'Best Hardware' would mean that your CEO is an Apple fan boy. And you would end up with a glossy screen and an 8GB Macbook.

I don't agree at all. Maybe it shouldn't be categorized as a perk but many companies purchase standard equipment and expect exceptional performance. There's nothing wrong with telling people you recognize that they need exceptional tools to do an exceptional job. It certainly doesn't mean they aren't valued.

You are expected to work 8-12hr or longer days,

If you're working 12-hour days (and not getting a C-level equity slice to compensate), month in, month out, then it doesn't matter what hardware you'll have, because you'll be reduced to an unproductive puddle of flesh after enough time, anyway...

'pro' is what you should expect. best is marketing lingo.

A very good point.

The Best Hardware Is Not A Perk