On the base of this theory, at the money option is better than premium and discounted options; if the stock price below the exercise price, option price is benefit for company and executive.

If you simply list the previously mentioned options, they might never realize how much money could be wasted going with the option that at first glance seems most reasonable.

Jobs likely would have wanted his NeXT desktops to sport LCDs, but with resource constraints in terms of time and money, it probably wasn't an option he was able to pursue at the time.