Nobody’s transportation and time is going to cost less than €0.21 per kilometer, unless you’re riding a bicycle and view that activity as adding value.
For anyone else, it’s a lump sum kind of thing. You’re compensated for transportation, but you still probably want to live relatively close to your workplace because there is nothing to gain from living far away.
I’m sure you can defraud the Dutch tax office but they’ll fuck you over big time, and I’m not aware of any such thing going on.
I bought the original OnePlus Nord mid 2020 for €336 and I have no plans of replacing it. A €600-700 foldable might convince me, but other than that this phone is way better than what I need.
The only thing I’d do differently is buying a phone from a company that isn’t Chinese.