I beg to differ :)
Tax write-offs allows you to take advantage of being self employed. You have expenses that you can use to reduce your taxable income. You're going to pay them anyway (not needlessly) so why not deduct them?
My home office allows me to write off not only a portion of my mortgage interest, but portions of my utilities and insurance. Also I can write off my car (at least the percentage I claim is for work), the gas and insurance for my car (same) and many other "creative" things that are for my business, like some travel, meals and entertainment.
None of these things were spent needlessly, they are legitimate expenses that I am taking advantage of. They have been time tested and have survived two IRS audits.
Needless to say...I vote for home office, but with no kids, thats easy for me to say.