“said that Uber drivers can have a home office. Do you agree with this?”

Of course they can. Unless they are using only their car as their office, to keep track of costs, to handle the non-app communication and banking, to schedule appointments (such as tire purchase shopping and changeover, maintenance appointments), they might need to do online registration, deal with insurance agents.

The income tax business issue is: Does this taxpayer have a home office which meets the requirements? Or not?