I say depends on the situation. Where I am, in my own office with the door closed, I trim my nails with nary a thought as to the location - it's MY OFFICE damnit. I belch, fart, scratch myself, trim my nails, whatever I please. If I had a desk in a common work space or as part of a cube farm, I would not do it at the desk as it's not a private place. No different than the train example mentioned above.
So bottom line is in a private office no problem, in a common work area is a problem.
Scott