My health insurance isn't taxed, or at least effectively not anywhere near what my top salary bracket is. Our tax law means there would be no short-term advantage for either me or my employer to shift that compensation into cash.
If my employer offered additional desirable insurance to replace an equal amount of pre-tax salary, I would gladly except that extra compensation too.
Self employed and businesses get a tax break/expense for that. It could be the same with personal insurance. Doing things only for the tax break leads you to all sorts of finagling twisted fixed markets.
I'd always take real wages over total/real compensation which is supposedly about 30-35% of your pay.
Binding healthcare to employers also makes for less competitive consumer markets as the target customers of medical services are insurers and employers, not the actual users of the service, individuals.
A good first step to break this legacy grip and fixed market would be allowing individuals to expense out their healthcare cost, it would also benefit people that have health issues and not make it so detrimental to their quality of life.
Right now healthcare is a cartel borg bureaucracy because of being tied to employers and not a direct consumer service.
If my employer offered additional desirable insurance to replace an equal amount of pre-tax salary, I would gladly except that extra compensation too.