I worked at a publicly traded company worth tens of billions of dollars where I had to escalate to the VP level to get reimbursed when I paid for our team to send flowers to one of our team members after his mother was murdered. Expensing books, courses, or equipment is essentially out of the question and getting approval for team events requires a business related reason and are regularly denied.
I worked at a 50 person company where on my first day I arrived and there was a company logo'd Patagonia jacket on my desk and a small bottle of Veuve Clicquot. I worked at a different just allocated every team $100 per person every 6 months and said, "Do something with it. The only rules are you can't just pocket it and it has to be spent as a team."
The large company paid me triple what those other companies did, which is why I stayed for nearly 8 years, but in my head they're the cheap bastards who didn't care about their employees. I have such better memories of the companies who paid me far, far less, but set aside a few hundred bucks a year to do something special. I understand the big tech company mindset of, "If we're paying you half a million dollars a year you should be able to buy your own damn beer", but I think they forget that their employees are human and often it really is the thought that counts.