Are bosses impressed by employees who take working lunches at their desks?

Many mistakenly are. The fact is, lunch at one’s desk is a sign of too much work being asigned to one person or poor worker worker time management. Solvable problems if the company actualls cares at all about tgeir employees and employee retention. Glasssdoor and similar sites exist for a reason and top talent will not work for companies witha poor record regarding how they treat employees.

I don't think so, some don't care how often you're working. Some assume it's normal to not have a good work/life balance like them.

No because it is not healthy and it can have rodents in places that may not be cleaned as often

That depends greatly on the style of boss. There are some bosses who insist that they get every ounce of effort they can out of you and expect that if you're staying at your desk you're more productive and there's other styles of bosses who want to avoid burnout and encourage employees to be happy at work and encourage them to take a lunch at least in the break room if not elsewhere. Personally I look at those who take lunch at their desk as either brown-nosing or those who just don't work that much because they're used to having their desk be their personal time and those results are more likely to be on Facebook and other social media while supposed to be working

I wouldn't say that they would be impressed I would say that bosses would would be more understanding if the worker was behind is the reason why they were taking their lunch and working

Depends on the individual organization's culture. My current job is 100% remote and you're expected to take breaks. My previous job a lot of people ate at their desk but it was not frowned upon to take a break as long as you got your work done.

It’s noted. However if it happens everyday it may mean the employee is not social and collaborative. I prefer to see people take a short lunch with their peers in the lunch room. It’s important to be social.

I don't think impressed is the appropriate word. If they are getting more work "for free" they are probably happy with that.

Most bosses are more concerned with the labor laws anymore. They want employees to take there lunches recover and relax/recoupe. I think where you take your lunch matters to them just that is taken.

My bosses only care about results - how many lunches you skip to get there is your problem.

Some are, but most aren't. Most bosses know that sticking to your desk, while occasionally important or vital, is not beneficial to productivity or wellbeing.

Noticed but not necessarily impressed.