Even though tax deductions are very valuable, you wouldn't want to buy something that you don't need just to get the deduction.
Since you will have to pay the "full cost" for the item, your "tax savings" will only cover a portion of that cost.
Another way to look at it, If you bought a nice sofa for your office for $600, you would probably be able to save less than half in taxes, so you would still have substantial out-of-pocket costs. On the other hand, if you really needed a new sofa, the tax savings might allow you to purchase a slightly more expensive sofa since some of the purchase price will be "returned" to you in the form of tax savings.
Consult your tax professional to see if this fits your circumstances. This is not to be taken as tax advice. Please refer to our End User License Agreement.