“By the same logic, an employee working an eight hour shift ought to be able to have the cost for a business meal count as a necessary expense to keep the human machine operating. If (s)he is working a 12 hour shift or more, then at least two meals. “
You miss the point. It is a business expense that is deductible by the business. At the same time it is a benefit to the employee and benefits are taxable.
By your logic, any butt-wipe you use while taking a dump at work is also a benefit and should be taxable. Ditto for tampons, coffee, plastic forks and even the office supplies provided by the employer. Where does it end?