Fraud is a very strong word, and while it may have been fraudulent then it doesn't sound like it is now.
It's tax evasion. It was then, and it is now. The tax break has only ever been available for bicycles, and cyclists' safety equipment.
The DfT's scheme implementation guidance says:
Cyclists' safety equipment is not similarly defined in the legislation and a common sense approach should be taken to the equipment provided. This could include:
* Cycle helmets which conform to European standard EN 1078
* Bells and bulb horns
* Lights, including dynamo packs
* Mirrors and mudguards to ensure riders visibility is not impaired
* Cycle clips and dress guards
* Panniers, luggage carriers and straps to allow luggage to be safely carried
* Child safety seats
* Locks and chains to ensure cycle can be safely secured
* Pumps, puncture repair kits, cycle tool kits and tyre sealant to allow for minor repairs
* Reflective clothing along with white front reflectors and spoke reflectors
It's hard to imagine how "safety equipment" could possibly be taken to include a GPS.
The only thing that has been clarified is whether or not an employer could supply safety equipment without also supplying a bike.
EDIT: to answer the rest of the OP's questions:
Would winter tights
Possibly, if they were reflective.
New tyres/tubes be covered? How about where and tear items like a new chain and cassette?
I reckon that as long as the bike is owned by the employer, there is no reason why the employer can't supply such wear and tear items. After all, if you hire a car, you wouldn't expect to supply your own replacement parts, would you?
(who rides to work with their child?)
Someone who goes via a nursery or school?