I bring it up because there are downsides to coupling essential services to whoever happens to be your employer at the time. The upsides are mostly a consequence of the market adapting to decades-long tax policy. There's nothing special about employers, but I guess sometimes it's easier to reinforce a problem than to fix it.

Additionally, without X, employer faces a decent chance of being forced to choose between firing a newly-disabled employee, or continuing to pay their salary even though they can't produce enough value to justify it. With X, you avoid being forced to choose between two bad outcomes.

Also, if the event X covers occurs, it would put the employer in an awful ethical position.

The twist is that Everyone needs - or at least should have - it, but it's so expensive on an individual basis that most individuals forego it. The first few organizations I worked for did not provide it. I priced it and decided against it because it was so expensive and I was young and invincible. I would have been up a creek if I'd become disabled. Would that have been my employer's fault or responsibility? Nope. . .but it's an excellent benefit.