You're missing the parent's point. Your setup works for you but what if you and your partner both need to work? Do you both work at your desks in your bedroom? How does that impact your partner's sleep? What if you need to work late but they need to get up early? What happens when they have a meeting when you have a meeting? What if their work involves being on the phone all day?
I think you're looking at this from a solo dev's perspective, where all you do is get up, bang on some keys for 8 hours without anyone else bothering you, and then you're done. Of course that works in a corner of your bedroom where you live alone, but that's not everyone's job and living situation.
But the context of this is whether you should be reimbursed for the cost associated with an extra room if you choose to work remotely for a company that has offices, even if those offices are in higher CoL areas. (There's certainly an argument for providing a stipend for a co-working space for a fully remote company.)
No one is arguing that a dedicated office isn't desirable. It's a question if someone else should pay for it if you want one.
I think it's not a matter of want, given the kinds of situations I laid out. In my situation, I have ADHD and I'm autistic. If you want me to work I need to be alone to work. It's not a want or a desire. I cannot work in a room full of people and noises, so putting me in one is just the same as expecting me to code without a keyboard.
My employer gives me a computer, why is it such a stretch that they also give me a room? They want the work done at the highest quality, don't they? It's making them a lot of money, isn't it? So what's the problem?
Of course, there’s no other way to do it in America, that’s the political reality. You can see it in this thread, people wouldn’t want their taxes to pay for accommodations. Just look at our healthcare system, it’s the same thing.
Still not a matter of “want”, and the ADA had plenty of holes in it. For one getting a diagnosis for these disabilities is very difficult, and took me over a year just to find a provider covered under our healthcare system.