[madrobby]

(I'm the author of the article)

I replace my main computer (MacBook Pro) every 1-2 years with a maxed out top of the line model. I keep the one I had before around as a backup in case my laptop breaks or gets stolen.

Yes, it doesn't make too much sense tax-wise. However, it would cost me much more in productivity to wait 2-3 years longer to replace it. This thing needs to run bunches of stuff for development, like various DB servers, multiple VMs (yay 4 different versions of Internet Explorer) and should be as light as possible so I can take it everywhere easily (usually servers go down when you're mid-vacation).

So it might save a few hundred dollars by taking advantage of tax laws, or I might earn thousands more because I can develop faster and things are just more enjoyable. I know what to pick.