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Education
I really wouldn't know if it would flag anything. But if I were an IRS agent and saw that, it would at least get my attention. There are valid reasons though, that I could see a student buying a second new computer as a qualified expense say, once during their student status. For example, the computer was lost, stolen, destroyed, or something. But if that were to be claimed every year, then you've got my attention.
Of course, from an IRS perspective I'd have to be looking for something to flag too. In my opinion (we all know what opinions are like) if the IRS ever does get the funding to hire the 87,000 new agents they want in addition to the 82,000 they already have, they're not hiring them to go after rich people. I would expect a higher level of scrutiny to be given to a higher number of returns every year. But that's me.