I agree with a lot of what Poet says. It is definitely less attractive since the VAT relief that many got in the early years was lost. That’s been the known position for a long time now though.
I disagree with this bit. None of my salary sacrifices impact my pension, so it will be company by company. We can salary sacrifice for extra holiday, etc. My pension is still based off my stated base salary in the system.
Not saying a company couldn’t operate it that way, but it’s definitely not a given.