No, the fancy laptop is the company's property while the accommodation on DL is not.
Look at it this way:
Major deadline, the company has people working around the clock and provides them food.
Can they force an employee to eat 900 calories when he wants to consume only 300 ?
What if that employee consumes 300 and brings home the other 600 ?
I'm sure plenty of FT-ers will consider that unethical, but the IRS and GAAP do not.
The company is providing a reasonable amount of food for a meal, so that the employee is not distracted and can dedicate himself to work.
The employee accepts that reasonable amount of food and makes what he considers the best use of it.
From the IRS point of view the company provided a reasonable quantity of food which can be written as business expense and does not constitute income for the worker.
If you are still in doubt, let's say that the employee collects his meal, eats part of it and then tosses the rest.
In a Southern plantation it would have been harshly punished, but those days are over.