Concrete walls? Check. Folding table from 2007? Check. Gaming PC that costs more than the entire room? Absolutely check.
When your priorities are perfectly aligned - spend $3000 on a water-cooled RGB beast while sitting on a chair that looks like it survived the apocalypse. The basement development environment where code flourishes but ergonomics go to die.
Remember: you're not a real developer until your workspace looks like a bunker and your back feels like it's been through three software migrations.