I'm pretty sure that being at the beach is really just universal marketing shorthand for "being somewhere that no one would ever expect you to even reply to emails from"

Working from the beach is much more enjoyable than working from a cubicle in Toronto in January all work tasks being equal.

Much cheaper too, ridiculously enough.

Or more generally, just doing whatever you want. I dont think anyone literally wanted to sit on a beach 24/7 365 days a year. However plenty of people would want the ability to just wake up one day and on a whim fly to a hawaii until they get bored then fly somewhere else.