The LEGO Movie's double-decker couches are also coming to mind. Double-decker desks both solves the problem and alliterates nicely, making it easy to fit into a Corporate Strategy slide deck ("We plan on increasing RoI with our best-of-breed D3-based RTO strategy in the new quarter, driving measurable revenue growth to the top and bottom couches... errr... lines. Six months after deployment we expect to utilize data-based business decision making analyzing whether top or bottom D3 positions drive more customer engagement to our platforms.").
During the dot-com boom I worked at a company that was hiring furiously, and was struggling to find a way to give everyone a desk. One of our spaces had a very high ceiling, and someone suggested vertically stacked “bunk cubicles”. I guess they took the idea seriously enough that they ran it pass various people, because later I heard that the idea was rejected due to the fire code.
Fire code? I would also think it would open up the company to liability if/when someone would take a tumble climbing up the ladder to their top-story cubicle...