Interesting. My next door neighbor, a banker type, drives a big luxury SUV. He drives a mile to the Park and Ride, then takes the bus into Seattle from Issaquah. I was teasing him about needing an SUV and he said he writes it off as a business expense because it is a 'truck'.
Think about it, why can a banker write off a luxury SUV as a business expense? When I worked as a carpenter and acutally used my truck to haul lumber and tools, I could not write it off because it was not heavy enough. Go figure.