I guess this makes mostly sense if you plan on extending the firmware. A stupid idea I was thinking about is a table that moves once a day into the standing position. I used to work at a standing desk and after a wile almost never used the feature. Maybe a warning-beep would make sense...
edit: mixed up the price, removed my first sentence
A trend that started already in a lot of companies a couple of years ago and will only be accelerated by Covid. Many places do overbook desks in offices right now and have flex-tables without fixed assigned workers. Seems fair to think about compensating employees for the costs that are being pushed to their side.
One could argue that you don't need a separate room in your house, if you don't work from home. Something you might need if you have a family with multiple people working/studying from home. Also CHF150 is not really a lot for Switzerland, so this probably won't pay for a whole room on its own. But definitely an interesting decision from the court.
edit: mixed up the price, removed my first sentence