I know a few people with one or something like it.

Its mostly people who have a legitimate business case for owning one (Landscapers/Builders/Horsey people) and use that as a justification to own one that also suits their weekend pursuits. (Race cars, boating, 4x4, caravanning/camping)

If you can make your work vehicle also your family vehicle and part of your toy collection AND tax deduct the lot... makes sense.