Usually, companies value opex more than capex - opex is much more flexible. That's one of the reasons why printers, coffee machines, companies cars and other things are typically leased.
Also tax treatment isn't the only consideration for financial engineering: It's easier for a company with a huge capital spend to argue that they're investing in the future and CapEx doesn't hurt EBITDA. On the other hand, some companies get worried about reporting a high "capital ratio" (ratio of capital assets to income).
In reality you can't say categorically that companies prefer Opex to Capex.
Of course if you're in one of the five tech companies building datacenters rather than renting (MSFT, Google, Facebook, Amazon, Oracle) then things are different.