I absolutely let my employer pay for my commute. Indirectly of course, but my income requirements are dependent on how much hours I have to put into work, which includes my overall time investment. Same with all other costs I have because of work.
That said, time is important to me and I have a 5min commute, 20min if I walk. For that reason I do prefer the office. Better meals and better coffee and nice colleagues.
If employers want to force people into offices, maybe pay them a bonus.
It's not the financial cost of the time that's important it's the time itself - it's the requirement to completely go against my internal body clock to be at a location by a socially determined starting time - I start working at 10am usually - from home that means I can get up at 8.30 perhaps- to be in an office that means 6.30 am - I don't want to wake up at that time...
Usually office coffee sucks though. Do you have real manual espresso machine in the office and a person who is responsible for operating and regularly cleaning it? The automatic kind with "americano" and "espresso" buttons can't really make a good coffee.
It sounds like you're lucky to have that boss if you really enjoy coffee. I would wager most bosses are fanatical cheapskates that consider expensive coffee an unnecessary cost
