It depends who you feel your clientele are likely to be. If you are marketing with a focus on remote workers, and feel that a good number of remote workers will stay at your place, a desk might make more sense. It also matters what other flat surfaces you have in the home - i.e. part of the kitchen or dining room table might suffice as a work area. It also matters if you can put a desk somewhere else.
If you are marketing and appealing to families, another bed might make more sense, to cater to a couple with 2 kids, a couple and 2 of their friends, etc.
I would think, as a general scenario, remote workers are likely to book 1-bedrooms or studios. Families look for 2-bedrooms, in which case another bed would be more suitable.