I've seen a several of masseurs in their homes; it makes the whole massage a better experience. They often have rooms that are set up to provide the massage with a good table, appropriate lighting, and music available to set a relaxing mood. Those sessions have been great.
I've only had two escorts invite me to an in call their residences.
Two things that would make me uncomfortable with in calls to a provider's residence: cats (I have an allergy) and someone else (roommate/spouse) being present during my session.