Meals and lodging payments by employer, according to rules under Section 119, are excluded from the incomes of the applicable employees.

Personal use portion of employer-owned vehicles are always taxable income to the using employee------- unless excluded under the de minimis rules.

And......... car salesmen come under a different subset of rules for their use of "demonstrators".

Got to be careful about using "feelings" in taxation.....better to spend that worry time in reading the law..........or, at least the publications put out by the IRS.