I understand why this is confusing, but it is correct that these expenses are not deductible for employees unless you meet certain conditions.
If you look at page 28 of the Publication you reference - there is a Caution under Where to Report that says:
Form 2106 is only used by Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses. Due to the suspension of miscellaneous itemized deductions subject to the 2% floor under section 67(a), employees who do not fit into one of the listed categories may not use Form 2106.
Again on page 33, under Completing Form 2106:
Completing Form 2106
For tax years beginning after 2017, the Form 2106 will be used by Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses. Due to the suspension of miscellaneous itemized deductions subject to the 2% floor under section 67(a), employees who do not fit into one of the listed categories may not use Form 2106.
IRS Pub 463
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