I can't relate to many of these things. I don't drink coffee, eat out rarely, don't want to live in the city.
A number of people have said good shoes. I agree with that, but I'm starting to have some foot problems, and if I don't buy good shoes, I have foot and leg pain by the end of the day, so I don't think paying extra for good shoes is actually an option for me any more -- it's moved into the necessity category.
However, I can name other things that aren't strictly necessary but for which I'm willing to pay:
- College education for my children
- Custom-built house for our retirement years
- Travel; I'm so glad we did a couple big trips during our kids' teen years
- Name-brand Diet Coke