Let's say that you purchased a bunch of coffees back in the day when the price of one BTC was valued at a mere $100. You bought $100 worth of coffee for friends and family. Pretty cool? Well today, one BTC is worth approximately $6,300. In retrospect, that is some expensive coffee! With those prices, that would be the equivalent of a $400 regular coffee, or a $800 cappuccino?
No thank you. I will hold onto my BTC and watch it's value grow, not go down the drain.
This is a double edged sword. What if you bought coffees and the price tanked to $50 per coin? You got a 50% discount on your purchase. Things like that happen every year. If you bought something in december 2017 like a car you got it almost for free because 6 months later Bitcoin was worth 70% less.
You can hold on to your coins and check the portfolio in 5 years to see you can't even buy a decent meal with all your coins.
To my knowledge, a lot of companies are very quick to exchange their Bitcoin because of the exact reason you mention. Maybe, at best, they could use the drops in the fiat value to write off some of their taxes in the form of capital losses, but I can't think of a lot of companies that want to write off their revenue as a capital loss. I'm pretty sure that Steam/Valve had this exact issue when they began to accept Bitcoin a year ago, where it kept going higher and then it started to crash and they (very rapidly) cut their acceptance for Bitcoin. I almost guarantee that they were seeing this as a loss of revenue, and it probably hurt them more than it would most other companies due to the fact that they still have to forward the money earned to developers for games. It squeezed their margins, and that wasn't something they could regularly deal with, I guess.
As for OP's question, I don't drink coffee, so I can't say that I would be interested in purchasing coffee using Bitcoin.