I may not be understanding the distinction you are trying to make...
Since water is a basic utility, you can deduct your water service, used for cleaning and flushing the toilet, and you don't have to reduce it by an allowance for water that you drink, nor do you have to reduce your electric bill by the amount of electricity used by your coffee maker. But you can't deduct personal food and beverage expenses just because they are consumed at the office. The IRS is clear that (a percentage of) meals and similar expenses are deductible as "entertainment" when directly connected to making money, and you can deduct a percentage of meals when you travel out of town to make money, but your living expenses (food, commuting, etc) when working at your regular place of work are not deductible. Everyone has living expenses and the IRS is clear that only those expenses that are uniquely tied to earning a living may be deductible. Makeup is not deductible unless you are a clown or an actor, even though you may be expected to look presentable at work. Clothing is not deductible, even though you need to look professional at work, unless it is in the nature of a uniform that can't be worn for any other purpose. And so on.
There may be times where a large company provides snacks or free lunches on work property to the employees as a perk, and I don't honestly know if that is deductible or not. (If so, maybe on the grounds of maintaining employee productivity and morale.) But I don't see any way to make that work legitimately as a sole proprietor. There are too many rules and tax court rulings that go the other way. Any productivity gain that could be made by you eating at work would be the same if you brought your lunch from home and that makes it a non-deductible personal living expense.
